1.0Controlaudithttps://www.controlaudit.es/zh/controlaudit_webhttps://www.controlaudit.es/zh/blog/author/controlaudit_web/rich600338<blockquote class="wp-embedded-content" data-secret="dv8MgHkIeb"><a href="https://www.controlaudit.es/zh/blog/nia-es%e6%89%80%e5%be%97%e7%a8%8e%e6%8a%a5%e5%91%8a/">ICAC修改八项NIA-ES：审计报告须提及企业所得税信息报告</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.controlaudit.es/zh/blog/nia-es%e6%89%80%e5%be%97%e7%a8%8e%e6%8a%a5%e5%91%8a/embed/#?secret=dv8MgHkIeb" width="600" height="338" title="《 ICAC修改八项NIA-ES：审计报告须提及企业所得税信息报告 》—Controlaudit" data-secret="dv8MgHkIeb" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.controlaudit.es/wp-includes/js/wp-embed.min.js </script> https://www.controlaudit.es/wp-content/uploads/2026/10/icac-modifica-nia-es-informe-impuesto-sociedades.jpg160010002026年1月30日的BOE刊登了ICAC 2026年1月22日决议，修改NIA-ES 510、570、600、700、705、706、710和720。审计报告新增关于企业所得税信息报告义务的部分（LAC第5.1.g条）。本文说明变化内容、适用时间及适用对象。