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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: 10:09 Specializes in field Native speaker of: English PRO pts in category: 125