Glossary entry (derived from question below)
German term or phrase:
nicht einschränkender Hinweis
English translation:
(here) emphasis-of-matter paragraph
Added to glossary by
Tanja Spath-Nagazi
Jun 1, 2015 07:52
8 yrs ago
8 viewers *
German term
Germany
High level of expertise, fast turnaround
Native in: German (Variant: Germany) 
Works in: English to German, French to German, German to English
nicht einschränkender Hinweis
German to English
Bus/Financial
Accounting
Aus der Erklärung eines PWC-Wirtschaftsprüfers:
Die Untersuchungen von PWC haben zu einem uneingeschränkten Bestätigungsvermerk geführt. Allerdings wird ein **nicht einschränkender Hinweis** auf eine Bestandsgefährdung für den Fall aufgenommen, dass der Mutterkonzern seine Finanzmittel zurückfordert.
Ich habe hierzu zwar einen Eintrag im Glossar gefunden, bin mir aber über dessen Verwendung in diesem Zusammenhang nicht sicher und bedanke mich schon im Voraus für jeden Hinweis.
Die Untersuchungen von PWC haben zu einem uneingeschränkten Bestätigungsvermerk geführt. Allerdings wird ein **nicht einschränkender Hinweis** auf eine Bestandsgefährdung für den Fall aufgenommen, dass der Mutterkonzern seine Finanzmittel zurückfordert.
Ich habe hierzu zwar einen Eintrag im Glossar gefunden, bin mir aber über dessen Verwendung in diesem Zusammenhang nicht sicher und bedanke mich schon im Voraus für jeden Hinweis.
Proposed translations
(English)
| 4 +1 | (here) emphasis-of-matter paragraph |
RobinB
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| 3 +1 | open warning of |
Adrian MM. (X)
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| 4 | not qualifing opinion |
Inter-Tra
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Change log
Jun 1, 2015 07:54: Steffen Walter changed "Field (specific)" from "Business/Commerce (general)" to "Accounting"
Proposed translations
+1
3 hrs
Selected
(here) emphasis-of-matter paragraph
Although the actual German term you give is clearly non-standard, this sort of comment is generally referred to in the language of auditing as an "emphasis-of-matter" paragraph (though it could conceivably also be an "other matter" paragraph, depending on the exact wording and importance of the issue raised).
As a rule, the auditor starts off by writing "Without qualifying my/our opinion, we draw attention to..." (in German: "Ohne mein/unser Prüfungsurteil einzuschränken, ...."
In the particular context your text refers to (risks to a going concern), paragraph A.21 of ISA 570 (which is the international auditing standard dealing with Going Concern), gives an example of such an emphasis-of-matter paragraph.
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Note added at 1 day3 hrs (2015-06-02 11:14:47 GMT)
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If anybody really has a problem with the wording in the sentence, it's dead simple:
"However, the auditor's report contains an emphasis-of-matter paragraph drawing attention to the potential going concern risk if the parent demands repayment of the funds it has provided."
That wasn't too difficult, was it? :-)
As a rule, the auditor starts off by writing "Without qualifying my/our opinion, we draw attention to..." (in German: "Ohne mein/unser Prüfungsurteil einzuschränken, ...."
In the particular context your text refers to (risks to a going concern), paragraph A.21 of ISA 570 (which is the international auditing standard dealing with Going Concern), gives an example of such an emphasis-of-matter paragraph.
--------------------------------------------------
Note added at 1 day3 hrs (2015-06-02 11:14:47 GMT)
--------------------------------------------------
If anybody really has a problem with the wording in the sentence, it's dead simple:
"However, the auditor's report contains an emphasis-of-matter paragraph drawing attention to the potential going concern risk if the parent demands repayment of the funds it has provided."
That wasn't too difficult, was it? :-)
4 KudoZ points awarded for this answer.
Comment: "Thanks a lot !"
+1
2 hrs
German term (edited):
nicht einschränkender Hinweis auf
open warning of
vs. an unqualifed audit or opinion.
Non-restrictive reference or alert to looks, besides, like a misleading and mealy-mouthed circumlocution
Non-restrictive reference or alert to looks, besides, like a misleading and mealy-mouthed circumlocution
Example sentence:
- Nach Ansicht des VKI ist ein solcher einschränkender kleingedruckter Hinweis nicht deutlich genug help.orf.at/stories/1723030/13.08.2013
Peer comment(s):
| agree |
philgoddard
: Or you could just say "emphasizes that".
2 hrs
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Thanks. That's one way of working RobinB's wording syntactically into the sentence.
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| agree |
Jacek Konopka
5 hrs
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Thx.
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| disagree |
EK Yokohama
: Definitely not the wording that is appropriate for an audit report.
22 hrs
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perhaps you, with your native English and auditing skills, can suggest a standard wording that fits syntactically into the context.
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1 day 5 hrs
not qualifing opinion
it will not be..
Please, see LEO (link below)
audit opinion [finan.] der Bestätigungsvermerk
qualified opinion eingeschränkter Bestätigungsvermerk
clean opinion uneingeschränkter Bestätigungsvermerk
unqualified opinion uneingeschränkter Bestätigungsvermerk unqualified certificate uneingeschränkter Bestätigungsvermerk
Please, see LEO (link below)
audit opinion [finan.] der Bestätigungsvermerk
qualified opinion eingeschränkter Bestätigungsvermerk
clean opinion uneingeschränkter Bestätigungsvermerk
unqualified opinion uneingeschränkter Bestätigungsvermerk unqualified certificate uneingeschränkter Bestätigungsvermerk
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