METHODOLOGICAL FEATURES OF ACCOUNTING AND AUDITING TERMS AND PROBLEMS OF TRANSLATING INTO UZBEK

Abstract

The integration of Uzbekistan’s economy into the global financial system necessitates the precise translation of accounting and auditing terminology. This article explores the methodological features of these terms, characterized by conceptual complexity, cultural embeddedness, and high semantic precision. The study identifies key translation problems, including the lack of equivalent concepts in Uzbek, terminological polysemy, and inconsistencies in existing translations. Employing a comparative analysis and a descriptive translation studies approach, the research highlights the need for a harmonized, principle-based translation methodology. The findings propose a framework for standardization, emphasizing conceptual equivalence over literal translation to ensure clarity, legal validity, and professional consistency in Uzbek financial discourse.