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
