GERMAN TERMINOLOGY OF EXTERNAL FINANCIAL GOVERNMENT AUDITING
https://doi.org/10.18384/2310-712X-2020-4-43-52
Abstract
Aim. This article presents the analysis of the government financial auditing terminological system in the German-language. Methodology. The structure and texts of legislative and regulatory acts of the government financial audit authorities, both national German and international, were studied. The governmental financial audit bodies glossaries and the proceedings of the Bundesrechnungshof were also examined. In this study the semantic analysis method, observation and generalization of discovered linguistic facts were used. Results. The results of the analysis show that the German-language terminology of external financial audit is a term system based on the symbiosis of the conceptual apparatus of various professional fields of activity. Research implications. The presented work may have theoretical and practical significance both for philologists and for the professionals in the field of the external government audit. This research and its results can serve as the basis for further study of the terminology systems of financial control.
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