1.0Controlaudithttps://www.controlaudit.es/zh/controlaudit_webhttps://www.controlaudit.es/zh/blog/author/controlaudit_web/修订版NIA-ES 570：持续经营评估将如何变化 - Controlauditrich600338<blockquote class="wp-embedded-content" data-secret="qt2GhiyFzp"><a href="https://www.controlaudit.es/zh/blog/nia-es-570%e6%8c%81%e7%bb%ad%e7%bb%8f%e8%90%a5/">修订版NIA-ES 570：持续经营评估将如何变化</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.controlaudit.es/zh/blog/nia-es-570%e6%8c%81%e7%bb%ad%e7%bb%8f%e8%90%a5/embed/#?secret=qt2GhiyFzp" width="600" height="338" title="《 修订版NIA-ES 570：持续经营评估将如何变化 》—Controlaudit" data-secret="qt2GhiyFzp" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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https://www.controlaudit.es/wp-content/uploads/2026/10/nia-es-570-empresa-en-funcionamiento.jpg16001000西班牙会计与审计协会（ICAC）已就关于持续经营的NIA-ES 570（2024年修订版）公开征求意见，截至2026年10月8日尚未批准。本文介绍审计师目前评估的内容、国际准则强化的方面，以及管理层可以提前准备的工作。