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miércoles, 18 de junio de 2014

Sobre la reforma del régimen de la auditoría



Como complemento de la entrada que dediqué hace unos días a la reforma en materia de auditoría de cuentas, coincidiendo con la entrada en vigor de la Directiva 2014/56/UE, de 16 de abril de 2014 y del Reglamento 537/2014 de esa misma fecha, sobre los requisitos específicos para la auditoría legal de las entidades de interés público y por el que se deroga la Decisión 2005/909/CE (v. igualmente, la corrección de errores del Reglamento, publicada con posterioridad), la Comisión Europea publicó un Informe en el que expone con claridad lo que significan estas disposiciones en el proceso de reforma del régimen legal de la auditoría.  


Me limitaré a transcribir las causas que según la Comisión justificaban la reforma emprendida:

Deficiencies, and in some instances misstatements, have been observed in audit reports by Member States’ competent authorities.

Doubts have emerged amongst investors on the credibility and reliability of the audited financial statements of banks, other financial institutions and listed companies, as highlighted by the economic and financial crisis. This has seriously dented the confidence of investors in the reports of statutory auditors.

An excessive familiarity between the management of a company and its audit firm, risks of conflicts of interest, and threats to the independence of statutory auditors can challenge the ability of statutory auditors to exert thorough professional scepticism.

A lack of choice of audit firms emanating from high concentration levels in the top-end of the audit market.

A systemic risk as the audit market is effectively dominated at the top end by four networks”.


Igualmente, reproduzco los objetivos de la reforma:

1.    Further clarify the role of the statutory auditor

2. Reinforce the independence and the professional scepticism of the statutory auditor

3. Facilitate the cross-border provision of statutory audit services in the EU

4. Contribute to a more dynamic audit market in the EU

5. Improve the supervision of statutory auditors and the coordination of audit supervision by competent authorities in the EU.

Madrid, 18 de junio de 2014