¿Debe la CNMV supervisar a los auditores?

Según recogen hoy distintos medios de información económica, la Presidenta de la Comisión Nacional del Mercado de Valores (CNMV) participó en el Congreso anual del Instituto de Censores Jurados de Cuentas y, entre otras manifestaciones, solicitó para la CNMV mayores competencias para la supervisión de los auditores de las sociedades cotizadas.  Me permito remitir a los interesados a la crónica que publica Cinco Días

Dada la importancia que la información financiera y, dentro de ella, la auditoría, tienen para los inversores, la legislación no sólo exige su regular aportación sino que también autoriza una función de supervisión de dicha información a la CNMV. Ésta viene elaborando Informes anuales que implican una revisión de cuentas anuales y de las respectivas auditorías. Lo que parece animar la solicitud de mayores competencias de la CNMV en este terreno son cambios a nivel europeo que marcan ese camino. Es obvio que esa medida supone un cambio sustancial desde la perspectiva del ordenamiento mercantil, pues privaría al Instituto de Contabilidad y Auditoría de Cuentas (ICAC) de una de sus principales competencias. La propuesta tiene, por lo tanto, implicaciones muy diversas y habrá que prestar atención a cómo es acogida durante los próximos meses.
No hace mucho que recogí en una anterior entradala percepción de que la auditoría y su legislación parecen no lograr períodos de consolidación. Sería deseable que una actividad tan relevante ganara un mayor grado de seguridad y estabilidad en su regulación, abandonando la sensación de estar en permanente reforma.
Madrid, 29 de noviembre de 2012

245 thoughts on “¿Debe la CNMV supervisar a los auditores?

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  10. "K. Nacht: I didn't mean to make a statement about guilt. I wonder if anyone else read it that way." Well, there's a revelatory moment where our unhip protagonist identifies with his multifarious hip antagonists… I suppose that would produce a sense of guilt in me. You see, I've found myself castigating the blah blah blah and find that We Have Met the Enemy and He is Us.

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  14. >My son's favorite cake is Texas sheet cake, which I'll have to ship to him for his birthday this month. He lives in MA & we're in Ohio. He'll be in a different state next year when he starts grad school. I'm hoping for IL or WI, but it could be GA.


  16. Моей машине 4 месяца. Хайлайн автомат,такойже стук с левой стороны.Дилер ответил-всё в норме. Брал авто в Ебурге, посмотрим, что скажут в Челябинске.

  17. Ceci dit, Trudi, l’Art nouveau, j’aime aussi beaucoup. Et je vénère les entrée de métro à Paris de cette veine, c’est si beau, si élégant ! On savait vivre à cette époque-là pour avoir conçu de telles entrées de métro !

  18. I bet they didn’t like some twit messing up folded displays and using up a dressing room for an hour all while wielding a camera in the change room area. It’s their store, they can forbid her from taking photos by asking her to leave.Everyone is a fucking blogger these days.

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  21. Alright then, perhaps they had a hand in crafting the bill. But that doesn’t change the rest of the issue. GoDaddy is only exempt because ALL US sites are exempt. And US sites are subject to domestic laws so they’re not exempt from the law, just exempt from a law directed a foreign sites.

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  23. I tried that exact same kind of kombucha two days ago! Not gonna lie I was a little scared… seeing all that yeast in the bottom but I kept saying… Gina drinks it all the time, is haaas to be good.And it was amazing! Thank you for introducing me to it!

  24. I think this goes to show that books about an ever changing subject is very much inferior compared to web based information.I suppose most of us has a computer or a phone to be able to have access to digital information when we travel.I got a book as a present about another wine area and there where so many false facts and tragic mistakes that I had to throw it away.I wrote the publisher and the editor to get some kind of explanation but they did not bother to answer.Thanks for a great site Bill.Staffan, Sweden

  25. Thank you. As long as people are talking about my husband, he won’t just be the man in the body bag and he won’t be forgotten. Because at our house, he was my friend, my lover and my husband. He is the daddy to our little girl that he never got to see grow up. I don’t want him to be hidden in a bag. He was much more than that!

  26. I, too, think Kate is curious–particularly about Claire, or maybe she wonders if Sawyer's in FLocke's little horde and wants to find him…Kate probably knows that Locke is dead, since she was on the plane that carried his coffin, but I don't think she knows that FLocke exists.

  27. We are assuming that they don’t know. The machine is feeding them with experiences so they think they are living life as normal, having breakfast, going to work etc. Indeed it is their (false) belief they are living life well that is producing or part of their happiness.

  28. Prébois,Comment ça, il n’y aurait pas de gros mot, chez l’Anatole national ? Citation :« La tête chez la femme n’est pas un organe essentiel. »Si c’est pas un gros mot, ça … ?(je ne sais pas comment vous faites pour vous endormir, la conscience tranquille, après avoir lu une horreur pareille …)

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  31. that since the piece was printed in the current issue they “have received many letters and e-mails in response to Rabbi Friedman’s comments — and almost none of them have been positive.”While I agree that it’s disingenuous to cherry-pick from any Scripture to further an agenda, such as the earlier post referencing a passage from the Koran, it’s also dishonest to use one person’s opinion as if it is representative of a given faith.

  32. Analisa Fundamental vs TeknikalAnalisa teknikal berfokus pada studi tentang market action (bedakan dengan price action), sedangkan di sisi lain, analisa fundamental berfokus pada studi tentang kekuatan penawaran dan permintaan (demand and supply) yang menyebabkan harga bergerak naik, turun, atau menyamping (sideway/ranging).

  33. Have you ever considered publishing an ebook or guest authoring on other sites? I have a blog centered on the same subjects you discuss and would really like to have you share some stories/information. I know my readers would appreciate your work. If you’re even remotely interested, feel free to shoot me an email.

  34. Hi Lisa, I hope you really enjoy your flamingo peppers. They’re so fun to work with. Since this recipe is embedded in the photos, there isn’t a print function, unfortunately. A smart phone or tablet propped up on the kitchen counter is probably a good bet. I hope you enjoy!

  35. My hubby has a Steelheads jersey I got him for a gift a few years ago, they come to Alaska to play our Anchorage Aces. Of course since he’s from Idaho he always roots for the Steelheads however I won’t step foot into the arena with him when the 2 teams are playing each other and he’s in his jersey!!! Alaskans are crazy passionate when it comes to hockey!

  36. 7 hours ago My name … 7 hours ago My name is Kiki, and i was raped before i died. I use to enjoy pain and now i inflict it upon people. I was tortured and raped until i could no longer breathe. Those meanies now suffer and die, and those who do not repost this to 5 videos will die too. i hate this 2 but i believeAt the strike of 12AM, those who did not repost this will die a horrible death after seeing a bloody face covered with long black hair. Those who repost this will receieve a kiss from their crush Was this answer helpful?

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  38. I was diagnosed with asthma 20 years ago at the age of 2, a condition that has been common throughout my grandad’s side of the family.He lost his mother, 2 sisters and a brother to the illness.As well as myself: my mum, 2 of her siblings and one of my cousins also suffer from asthma to varying extents.

  39. So let’s see…The point of running for election to the Westport Board of Education is being questioned because:(a) a good k-12 education doesn’t pay off in a job in an economy where the financial industry has sucked the job market dry(b) students model their parents and their predecessors and drink a lot of alcohol(c) the “administration” is not doing the job parents used to do.(d) Everybody participating in Occupy Wallstreet is from Westport… oh, er. just like everybody from Westport… uh, might as well be from Westport… Might wanna be from Westport if they cared about Westport.Lots of lucid commentary on this one, Dan.

  40. wa .Ä° ride aswell but i donot jump .i really enjoy to watch great horses and riders .he will sure be missed. Ä° can feel what your going through and my thoughts are with you.my name is rima i live in turkey istanbul .Ä° know your blacksmith Pier ..He use to come to the riding i ride in .my best regards

  41. Hey Marina,Goed bezig, eindelijk aan het metselen! zie dat je ook kunt voegen, dat komt mooi uit want hier moet nog een muurtje gebeuren!Ben jaloers op het mooie weer daar, hier regent het vooral heel hard èn veel!Groeten Margriet

  42. Chào chị!E đã học xong CĐ nghành QTKD, sếp loại khá.Vậy e có thể nộp HS vào trường không?Và cho em hỏi luôn là nếu e muốn vừa học vừa làm thì có lớp nào không? và chất lượng ra sao?(e làm về kinh tế vì có bằng CĐ rồi, e học CNTT vì bây giờ mới biết mình hợp với CNTT hơn)E xin trân thành cảm ơn!

  43. Good way to get … Good way to get free entertainment from two of the three entrants. GiGi is doing this job for a pittance as she is worth more as a player than the value of the accordion.Although the “Muffin Lady” did well, how did she end up giving that short guy “the booby prize”. In an effort to do what is politically correct, the accordion was awarded to the neediest. Next time donate your accordion to AccordionsForKids.

  44. I am glad we learned to cook (homo sapiens that is) because I don’t like raw meat.I think this is a great photo. My husband loves non-fiction food books so maybe he can pick it up. I am going to run a contest for the last copy of captured and The Sherlock Holmes ARC I reviewed a while ago. I asked the pub if he cared and received no response – it is probably out already I think. Any plans to come east? for the lobster I owe you? Steph

  45. Hi M, thank you for your fast email reply and many thanks for writing this very inspiring post! ( at least for me it is ).I read the whole post so I will let al this onfo sink in to me and keep continuing my (first) steps online.Keep up the good work! Hope to contact you again to tell you about my progress. Greetings , Marco (The Dutchie)

  46. I don’t think suburbs are going away. The percentage of people who actually aspire to live out their lives in apartments is very small. They just get outsized representation in the media. Almost everybody in America aspires to live in a SFH.As for the energy argument, that is not so straightforward. NYC and similar places will be like hellholes should we stop burning fossil fuels with abandon. It would be like Dickensian London, only hotter and dirtier.

  47. With havin so much written content do you ever run into any problems of plagorism or copyright infringement? My blog has a lot of exclusive content I’ve either authored myself or outsourced but it appears a lot of it is popping it up all over the internet without my agreement. Do you know any techniques to help stop content from being stolen? I’d genuinely appreciate it.

  48. Zaujímavý článok a ešte zaujímavejšia reakcia. Vôbec som ťa nechcel uraziť milá Chantal Prym. Ja som rád, keď niekto vyjadrí svoj osobný a pravdivý názor, preto nasledovala aj moja reakcia, ale asi sme sa nepochopili nuž čo už. A aby som nezabudol ďakujem za zdvorilé odpísanie ako si to ty nazvala. Myslím si, že chudák nie som. Milá Chantal a ak ti vadí, že som zavítal na tvoj blog, tak mi to prepáč ospravedlňujem sa. Prajem pekný deň.

  49. No es que la traducción automática afecte el idioma, pero por ejemplo, he utilizado el , pero aunque es muy bueno, por supuesto, algunas frases específicas no son exactas. Hay que saber un poco cómo tomarlas…

  50. you’re so right in pointing out both sides of the spectrum of govt intervention with woman’s reproductive rights. ultimately, i see the issue (here in the US at least) moving from “pro life/pro choice” to a more nuanced debate over “woman’s rights/religion in politics” which will be harder for the right to defend from factual evidence and constitutional law. i think the discussion is on the right track, as ugly and dire as the whole situation is, and women are beginning to see the possible reality of these far right policies and the direct effect they will have on everyone’s lives.

  51. TO: EgregiousCharlesRE: [OT] As I Was Saying….I read Chaucer in Middle English for fun. Like George Orwell, I just have no patience with a writing style that substitutes oblique circumlocutions for plain speech. — EgregiousCharles….it sounds like a 'personal problem'.Deal with it.Regards,Chuck(le)P.S. Take you 'peeve' and 'pet' it…..

  52. Se os ha olvidado el divorcio en chino: chao, chochín.Hace unos años tenía unos compañeros de trabajo entre los que se usaba mucho hablar en galo, al modo de Asterix, y todo el mundo tenía una versión de su nombre acabado en “ix”, Pépix, Extréllix.

  53. Анонимный бугуртер / как вам идея сделать рейд жалоб на его профиль вкантактле ,что бы забанили ?

  54. What are the medical consequences (aside from pregnancy issues) for women as they age, who have a bicornuate uterus? I was diagnosed today (ultrasound) at age 53 (my husband and i were not able to have children). But I am wondering at my age, I am having heavy bleeding, recurrent UTIs and vaginal infections and wonder if this is related to the bicornuate uterus? I am otherwise healthy, low weight, and exercise almost daily, despite having a diagnosis of polycystic ovarian syndrome. Are there health consequences (aside from fertility issues) relating to the bicornuate uterus? Thank you.

  55. Bonjour, – cyclisme sur piste ANGLAISaprès la moisson énorme et les records du monde de cette équipe, je propose le retour de la tricherie avec un vélo aidé par un petit moteur, un peu comme fabian Cancellara (sauf qu’ici se serait la roue lenticulaire qui serait en cause. Cela expliquerait aussi l’envie de cacher ladite roue)qu’en pensez vous ???

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  59. Praying for you Kelly as you go on this trip! I just know it will be life-changing. Praying that being apart from Harper isn't too hard and that God really blesses you for making that sacrifice for His Kingdom! Love to you all!Ruthie

  60. Obrigado Samuel por este texto. Sinto esperança pois Álvaro Cunhal deixou-nos o seu exemplo de rectidão e militância e estou certo que a grande parte dos camaradas seguirá esse exemplo. Todos sabemos que a luta será longa, maior que a nossa vida, mas num futuro a sociedade mais justa porque lutamos será uma realidade.Um abraço. Afonso Jorge

  61. But when that is the case, that means she still really cares about so chances were that you simply were going to reunite anyway. This can be a fundamental bit of after 40 relationship advice, as for some reason once relationships arrive at a particular age, we could tend to become more self absorbed-almost let’s assume that our partner will take care of themselves, leaving us to take care of them the way we please.

  62. First off, TUAW has shored up their positions about a couple of new rumors. They believe, based on the information they have recieved, that the new iPhone firmware will not be released at WWDC, but instead a week or two afterward. The reason for this is that many of the wireless carriers Apple has been dealing with over the past few months are demanding a “first look” at the firmware before it goes out to consumers. This means the iPhone hardware would not be launched directly at that event either, a conclusion that is supported by my previous timeline of AT&T work schedules.

  63. I am not an authority on neuroses.But your definition is pretty accurate, probably.There is an obsessive component to it, usually, too. Hence the reference.It doesn’t matter, really, once one becomes aware of it.It disappears, all by itself. The only reason this is even important at all, is that mental health is the first casualty of leftism, and the effect it can have on people, even by association.You could say neuroses are ‘normal’ nowadays.That doesn’t make them desirable, though.

  64. pascalePosted on 21 décembre 2008 at 14:17indiana je voudrais vous remercier avant ces fêtes d avoir toujours pris un moment pour m ‘écouter quand j allais mal et d avoir su apaiser mes souffrances parfois et à d autres m avoir donné l espoir j espère encore une fois que vous avez raison et que mon histoire ce révélera positive.merci pour toutpascale de nimes

  65. Brenda, I was just telling my hubby how writing a blog has made me a better writer. I am not sure that taking lots of photos necessarily makes you a better photographer, but doing lots of writing has greatly improved my writing skills. I have become more fluent, more prolific, and hopefully more interesting. And reading other blogs, I appreciate good writing even more, and it makes me strive to be a better writer. Carry on, Brenda!!

  66. MR- Remember, next week is a new week. I have a question though- are you choosing McDonalds/Wendys because of lack of time or because you prefer the taste? Because if you factor in the time it takes to travel and wait for your food, I bet you could prepare something at home.I know life can throw wrenches, I have been a mess all week and haven’t done a lick of exercising or cooking. I have been relying on some ‘comfort food’ myself. So, what is the real source of why you are choosing McDonalds and Wendys?

  67. סולח מראש, ומצטער על הטריגריות בעניין העורלה, פשוט חשבתי שאם אני אכתוב על פי הטבעת, זה יגרור הרבה יותר תגובות לא קשורות…

  68. Estes incêndios fazem-me lembrar uns que lavraram na Austrália no ano passado onde morreu mais de uma centena de pessoas.Creio que os russos não estão, de facto, preparados para lidar com tão altas temperaturas e incêndios em autênticas "turfeiras", que se mantêm em combustão por muito tempo. isso, aliado às dimensões das florestas, falta de meios e, certamente, bastante desnorte, ditam o (in)sucesso do trabalho dos bombeiros.

  69. Hi there! I know this is kind of off topic but I was wondering which blog platform are you using for this site? I’m getting tired of WordPress because I’ve had problems with hackers and I’m looking at options for another platform. I would be fantastic if you could point me in the direction of a good platform.

  70. Please let me know if you’re looking for a article author for your weblog. You have some really good articles and I think I would be a good asset. If you ever want to take some of the load off, I’d really like to write some material for your blog in exchange for a link back to mine. Please blast me an e-mail if interested. Thank you!

  71. Hi, why the hell are our Youtube favourites list being ordered by the date the video was uploaded instead of the date we added it to our favourites?Another idiot with no common sense gets his say at Youtube again, just like the guy who removed the "back to the start" button on the player.

  72. Mine is coming at me whether I’m ready or not. I happen to live in a part of Virginia that gets deliveries from the Polyface Farm of “Omnivore’s Dilemma” fame, and in my delivery on Tuesday, I will be getting my first pork belly! Haven’t a clue what I’m going to do with it yet.

  73. Also, the scene where Eric waits outside the hotel for Sookie in LDID and the elevator scene where Eric holds Sookie when she is crying. Sookie even kept the bullet from Dallas and wrapped in a piece of Eric’s shirt. Furthermore, she wondered why she picked up the bullet in the first place. She mentioned it being a souvenir from her trip.   8 likes

  74. son gatitos super hermosos a mi me encantan los gatos y me llama mucho la atenccion los negros por que para mi son super preciosos ellos siempre son discriminados y no puede ser asi por que son seres que sienten tambien al igual que nosotros los humanos

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