Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
This may have a number of reasons including the desire to improve on a qualified audit report:
' Nach Einschätzung des neuen Vorstandes ist aufgrund des eingeschränkten Bestätigungsvermerkes für das Geschäftsjahr 2002 eine Nachtragsprüfung gemäß § 316 (3) HGB erforderlich' http://www.vwd.de/vwd/news.htm?
I don't think there is an equivalent for this in UK/US practice, except maybe in special one-off circumstances, but maybe someone can come up with a more precise translation
Kieran McCann United Kingdom Local time: 17:25 Specializes in field Native speaker of: English PRO pts in category: 125