The practical application of monomial variables in audit terminology: linguistic and interpretation difficulties in the learning process

The article is devoted to the analysis of the specialists’ financial terminology system formation in professionally oriented foreign language teaching, linguistic and interpretation difficulties of monomial variables translation peculiarities in audit terminology. The aim of the study is to describe and analyse five stages of applying the methodology based on the usage of frame technology. Scientific novelty consists in exploring the features of teaching modern specialists to translate monomial variables in audit terminology. The paper reflects the relevance of the problems of transferring financial terminology of business English into Russian, as linguistic and cultural obstacles often do not allow to achieve precise equivalence, the possibility to reflect the essence of the original source of the analyzed vocabulary layer may be limited.