Binomials in English Audit Terminology

Abstract

Abstract. The present scholar piece tightly links to the earlier introduced idea in the article of Monomial Variables in English Audit Terminology (by Oksana Chaika) published in International Journal of Philology (2019). In the light of global digitalization and processes automation, international business markets are getting more and more demanding in the search of insightful solutions and cutting-edge technologies. Terminology as a field of linguistics is moving ahead. The research carried out exemplifies a number of English terms – binomials – in the professional domain of audit, assurance and accounting, which smoothly fall under the proposed classification. Such classification breaks all the audit terms into the main three groups, where we distinguish (i) monomials [along with monomial variables], (ii) binomials (and those that contain variables), (iii) trinomials and polynomials in the English audit terminology. The mentioned classification has proven feasible so far and rests on similarities found between an algebraic expression (its terms/components and operations) in mathematics and a terminological set expression in English for Audit as a language for specific purpose.  The earlier published data recommend one address a proposed substitute for a term in the audit terminology, by replacing the term that stands for a set terminological expression in audit with the linguistic term of audit monomial, or binomial, or polynomial, respectively. This suggestion is driven by the need in differentiation of the term (terminological set expression in audit) and terms of the term (components of such terminological set expression in audit) for the purpose of the article and in future if proven reasonable and adopted by professional communities and recognized scholars globally. A distinct facet of binomials in English audit terminology is presented in the paper. Any kind support or critique in relation to the proposed interpretations would be highly welcome at oxana.chaika@yahoo.es.