A contrastive analysis of audit management expressions - ISO 19011-

Although routine formulas are relevant linguistic phenomena in the teaching of multilingual lexicography, contrastive studies in the area of auditing for the German-English language pair are still scarce. This paper attempts to address this gap by carrying out an English-German contrastive analysis based on the lexicon-grammar theory (Gross, 1975) and the object class theory (Gross, 1995), focusing on a single class, auditing learning and teaching (NomLearning). This paper examines collocations, as defined by Mogorrón Huerta (2014). The collocations analyzed have been extracted from the ISO 9000 (2015), which provides the corpus of study. The results of this paper demonstrate the influence of English collocations, as most of the specialized literature is written in English and specially teaching cross-functional competences for auditors. The aim is to include the research results in a collocation database that can become a useful tool for the academic community and standardize English-German translations in the auditing field. An original contribution of this study is the development of a framework and a tool for its operationalization, as well as their validation through a case study, seeking to help practitioners and academics to build cross-communication skills.