{"id":2162,"date":"2026-08-11T09:30:00","date_gmt":"2026-08-11T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=2162"},"modified":"2026-10-27T17:53:39","modified_gmt":"2026-10-27T16:53:39","slug":"nia-es-570%e5%be%81%e6%b1%82%e6%84%8f%e8%a7%81","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/zh\/blog\/nia-es-570%e5%be%81%e6%b1%82%e6%84%8f%e8%a7%81\/","title":{"rendered":"ICAC\u5c31\u5173\u4e8e\u6301\u7eed\u7ecf\u8425\u7684\u4fee\u8ba2\u7248NIA-ES 570\u516c\u5f00\u5f81\u6c42\u610f\u89c1"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">\u8981\u70b9\u6982\u89c8<\/b>\u897f\u73ed\u7259\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u534f\u4f1a\uff08ICAC\uff09\u901a\u8fc72026\u5e747\u670816\u65e5\u51b3\u8bae\uff08\u520a\u767b\u4e8e2026\u5e748\u67087\u65e5\u7684\u897f\u73ed\u7259\u300a\u56fd\u5bb6\u5b98\u65b9\u516c\u62a5\u300b\uff08BOE\uff09\uff09\uff0c\u5c31\u9002\u7528\u4e8e\u897f\u73ed\u7259\u7684\u56fd\u9645\u5ba1\u8ba1\u51c6\u5219\uff08NIA-ES\uff09\u4e2d\u7684NIA-ES 570\uff082024\u5e74\u4fee\u8ba2\uff09\u300a\u6301\u7eed\u7ecf\u8425\u300b\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002\u81ea\u516c\u5e03\u6b21\u65e5\u8d77\u6709\u4e24\u4e2a\u6708\u65f6\u95f4\u63d0\u4ea4\u610f\u89c1\u3002\u8be5\u51c6\u5219\u5c1a\u672a\u6279\u51c6\uff0c\u4e5f\u5c1a\u4e0d\u9002\u7528\uff1a\u5728\u6b64\u671f\u95f4\u4ecd\u9002\u7528\u73b0\u884cNIA-ES 570\u3002<\/div>\n<h2>ICAC\u53d1\u5e03\u4e86\u4ec0\u4e48<\/h2>\n<p>\u897f\u73ed\u7259\u4f1a\u8ba1\u4e0e\u5ba1\u8ba1\u534f\u4f1a2026\u5e747\u670816\u65e5\u51b3\u8bae\uff082026\u5e748\u67087\u65e5\u7b2c192\u671fBOE\uff0cBOE-A-2026-17276\uff09\u5c31\u4ee5\u4e0b\u4e24\u4efd\u6587\u4ef6\u516c\u5f00\u5f81\u6c42\u610f\u89c1\uff1a<\/p>\n<ul>\n<li><strong>\u9644\u4ef6\u4e00<\/strong>\uff1aNIA-ES 570\uff082024\u5e74\u4fee\u8ba2\uff09\uff0c\u5373IAASB\uff08\u8d1f\u8d23\u5236\u5b9a\u5ba1\u8ba1\u51c6\u5219\u7684\u56fd\u9645\u673a\u6784\uff09\u53d1\u5e03\u7684ISA 570\uff082024\u5e74\u4fee\u8ba2\uff09\u7684\u897f\u73ed\u7259\u9002\u7528\u7248\u672c\u3002<\/li>\n<li><strong>\u9644\u4ef6\u4e8c<\/strong>\uff1a\u5bf9NIA-ES 200\u3001210\u3001220 (R)\u3001230\u3001250 (R)\u3001260 (R)\u3001315 (R2019)\u3001450\u3001500\u3001510\u3001540 (R)\u3001560\u3001580\u3001600 (R)\u3001610 (R2013)\u3001700 (R)\u3001701\u3001705 (R)\u3001706 (R)\u3001710\u3001720 (R)\u548c805 (R)\u7684\u76f8\u5e94\u4fee\u8ba2\u3002<\/li>\n<\/ul>\n<p>\u4fee\u8ba2\u8303\u56f4\u5f88\u5e7f\uff1a\u6d89\u53ca\u4e1a\u52a1\u7ea6\u5b9a\u4e66\u3001\u4e66\u9762\u58f0\u660e\u3001\u671f\u540e\u4e8b\u9879\u4ee5\u53ca\u6240\u6709\u62a5\u544a\u7c7b\u51c6\u5219\u3002\u8fd9\u662f\u4eca\u5e74\u7ee71\u6708\u53d1\u5e03\u7684<a href=\"\/zh\/blog\/nia-es\u6240\u5f97\u7a0e\u62a5\u544a\/\">\u56e0\u4f01\u4e1a\u6240\u5f97\u7a0e\u800c\u4fee\u6539\u62a5\u544a\u7c7bNIA-ES<\/a>\u4e4b\u540e\u7684\u7b2c\u4e8c\u9879\u91cd\u8981\u53d8\u5316\u3002<\/p>\n<h2>\u610f\u89c1\u63d0\u4ea4\u7684\u671f\u9650\u548c\u65b9\u5f0f<\/h2>\n<p>\u8be5\u51b3\u8bae\u7b2c\u4e8c\u9879\u89c4\u5b9a\u4e86\u4e24\u4e2a\u6708\u7684\u671f\u9650\uff0c\u81eaBOE\u516c\u5e03\u6b21\u65e5\u8d77\u8ba1\u7b97\uff0c\u5373\u81ea2026\u5e748\u67088\u65e5\u8d77\u3002\u6309\u65e5\u671f\u5bf9\u65e5\u671f\u8ba1\u7b97\uff0c\u671f\u9650\u5c06\u4e8e2026\u5e7410\u67087\u65e5\u5c4a\u6ee1\uff1b\u63d0\u4ea4\u524d\u8bf7\u786e\u8ba4\u786e\u5207\u65e5\u671f\u3002\u610f\u89c1\u987b\u4ee5\u4e66\u9762\u5f62\u5f0f\u5411ICAC\u6216\u5ba1\u8ba1\u5e08\u4ee3\u8868\u673a\u6784\u63d0\u4ea4\uff1a\u897f\u73ed\u7259\u7ecf\u6d4e\u5e08\u603b\u4f1a\uff08\u7ecf\u6d4e\u5e08\u5ba1\u8ba1\u5e08\u767b\u8bb0\u5904\uff09\u548c\u897f\u73ed\u7259\u5ba3\u8a93\u4f1a\u8ba1\u5e08\u534f\u4f1a\u3002\u6587\u672c\u53ef\u5728ICAC\u7f51\u7ad9\u67e5\u9605\u3002<\/p>\n<h2>\u4e0e\u73b0\u884c\u51c6\u5219\u76f8\u6bd4\u6709\u54ea\u4e9b\u53d8\u5316<\/h2>\n<p>\u6839\u636eIAASB\u7684\u8bf4\u660e\uff0c\u8be5\u56fd\u9645\u51c6\u5219\u52a0\u5f3a\u4e86\u98ce\u9669\u8bc4\u4f30\uff0c\u8981\u6c42\u59cb\u7ec8\u8bc4\u4ef7\u7ba1\u7406\u5c42\u7684\u8bc4\u4f30\uff0c\u5e76\u63d0\u9ad8\u4e86\u5ba1\u8ba1\u62a5\u544a\u7684\u900f\u660e\u5ea6\u3002\u6b63\u5728\u5f81\u6c42\u610f\u89c1\u7684\u897f\u73ed\u7259\u6587\u672c\u5305\u62ec\u4ee5\u4e0b\u8981\u70b9\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u65b9\u9762<\/th>\n<th>\u73b0\u884cNIA-ES 570<\/th>\n<th>NIA-ES 570\uff082024\u5e74\u4fee\u8ba2\uff09\u8349\u6848<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u72b6\u6001<\/td>\n<td>\u5f3a\u5236\u9002\u7528<\/td>\n<td>\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u4e2d\uff0c\u5c1a\u4e0d\u9002\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u8bc4\u4f30\u671f\u95f4<\/td>\n<td>\u81ea\u8d22\u52a1\u62a5\u8868\u65e5\u8d77\u81f3\u5c11\u5341\u4e8c\u4e2a\u6708<\/td>\n<td>\u81ea\u6279\u51c6\u65e5\u8d77\u81f3\u5c11\u5341\u4e8c\u4e2a\u6708\uff1b\u5728\u897f\u73ed\u7259\u7406\u89e3\u4e3a\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7684\u7f16\u5236\u65e5<\/td>\n<\/tr>\n<tr>\n<td>\u7ba1\u7406\u5c42\u7684\u8bc4\u4f30<\/td>\n<td>\u7531\u5ba1\u8ba1\u5e08\u8bc4\u4ef7<\/td>\n<td>\u8bc4\u4ef7\u65b9\u6cd5\u3001\u5047\u8bbe\u548c\u6570\u636e\uff0c\u5e76\u5173\u6ce8\u53ef\u80fd\u5b58\u5728\u7684\u504f\u5411<\/td>\n<\/tr>\n<tr>\n<td>\u5ba1\u8ba1\u62a5\u544a<\/td>\n<td>\u5b58\u5728\u91cd\u5927\u4e0d\u786e\u5b9a\u6027\u65f6\u8bbe\u4e13\u95e8\u90e8\u5206<\/td>\n<td>\u66f4\u591a\u62ab\u9732\u5ba1\u8ba1\u5e08\u7684\u8d23\u4efb\u548c\u6240\u6267\u884c\u7684\u5de5\u4f5c<\/td>\n<\/tr>\n<tr>\n<td>\u9002\u7528<\/td>\n<td>\u73b0\u884c\u6709\u6548<\/td>\n<td>\u9644\u4ef6\u4e8c\u4e2d\u7684\u63d0\u8bae\uff1a\u9002\u7528\u4e8e2027\u5e741\u67081\u65e5\u6216\u4ee5\u540e\u5f00\u59cb\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff0c\u4e14\u65e0\u8bba\u5982\u4f55\u9002\u7528\u4e8e2028\u5e741\u67081\u65e5\u6216\u4ee5\u540e\u627f\u63a5\u7684\u4e1a\u52a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8bf7\u6ce8\u610f\u4e24\u70b9\u3002\u7b2c\u4e00\uff0c\u9002\u7528\u65e5\u671f\u53ea\u662f\u5f81\u6c42\u610f\u89c1\u6587\u672c\u4e2d\u7684\u63d0\u8bae\uff1b\u6700\u7ec8\u65e5\u671f\u5c06\u7531\u6279\u51c6\u51b3\u8bae\u786e\u5b9a\uff0c\u800c\u8be5\u51b3\u8bae\u7684\u65e5\u671f\u76ee\u524d\u4ecd\u4e3a\u7a7a\u767d\u3002\u7b2c\u4e8c\uff0c\u56fd\u9645\u7248\u672c\u9002\u7528\u4e8e2026\u5e7412\u670815\u65e5\u6216\u4ee5\u540e\u5f00\u59cb\u7684\u671f\u95f4\uff0c\u4f46\u5728\u897f\u73ed\u7259\uff0c\u53ea\u6709\u5728ICAC\u6279\u51c6\u540e\u624d\u5177\u6709\u5f3a\u5236\u6027\u3002<\/p>\n<h2>\u73b0\u5728\u5e94\u51c6\u5907\u4ec0\u4e48<\/h2>\n<p>\u5c3d\u7ba1\u8be5\u51c6\u5219\u5c1a\u672a\u6279\u51c6\uff0c\u4f46\u8d8b\u52bf\u5df2\u5341\u5206\u660e\u786e\u3002\u4f01\u4e1a\u53ef\u63d0\u524d\u505a\u597d\u4ee5\u4e0b\u51c6\u5907\uff1a<\/p>\n<ul>\n<li>\u81f3\u5c11\u6db5\u76d6\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u540e\u5341\u4e8c\u4e2a\u6708\u7684\u73b0\u91d1\u6d41\u9884\u6d4b\uff0c\u5e76\u660e\u786e\u5217\u793a\u5404\u9879\u5047\u8bbe\u3002<\/li>\n<li>\u503a\u52a1\u5230\u671f\u3001\u8d22\u52a1\u7ea6\u675f\u6761\u6b3e\uff08covenants\uff09\u548c\u878d\u8d44\u7eed\u671f\u7684\u65f6\u95f4\u8868\u3002<\/li>\n<li>\u9488\u5bf9\u9500\u552e\u4e0b\u6ed1\u6216\u6210\u672c\u4e0a\u5347\u7684\u654f\u611f\u6027\u5206\u6790\u3002<\/li>\n<li>\u5982\u5b58\u5728\u6301\u7eed\u4e8f\u635f\u6216\u6d41\u52a8\u6027\u7d27\u5f20\uff0c\u5236\u5b9a<a href=\"\/zh\/\u670d\u52a1\/\u53ef\u6301\u7eed\u7ecf\u8425\u8ba1\u5212\/\">\u53ef\u6301\u7eed\u7ecf\u8425\u8ba1\u5212<\/a>\u3002<\/li>\n<\/ul>\n<p>\u5bf9\u5ba1\u8ba1\u673a\u6784\u800c\u8a00\uff0c\u8fd9\u4e00\u53d8\u5316\u5c06\u5f71\u54cd\u4e1a\u52a1\u7ea6\u5b9a\u4e66\u3001\u7ba1\u7406\u5c42\u58f0\u660e\u4e66\u3001\u5de5\u4f5c\u65b9\u6848\u548c\u62a5\u544a\u8303\u672c\uff0c\u56e0\u6b64\u5e94\u63d0\u524d\u89c4\u5212\u57f9\u8bad\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<h3>NIA-ES 570\uff082024\u5e74\u4fee\u8ba2\uff09\u662f\u5426\u5df2\u9002\u7528\u4e8e2026\u5e74\u7684\u5ba1\u8ba1\uff1f<\/h3>\n<p>\u5426\u3002\u8be5\u51c6\u5219\u6b63\u5728\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u3002\u5728\u6700\u7ec8\u6279\u51c6\u4e4b\u524d\uff0c\u9002\u7528\u73b0\u884cNIA-ES 570\u3002<\/p>\n<h3>\u8c01\u53ef\u4ee5\u63d0\u4ea4\u610f\u89c1\uff1f<\/h3>\n<p>\u8be5\u51b3\u8bae\u672a\u9650\u5236\u63d0\u4ea4\u4e3b\u4f53\u3002\u4efb\u4f55\u5229\u5bb3\u5173\u7cfb\u4eba\u5747\u53ef\u5728\u671f\u9650\u5185\u4ee5\u4e66\u9762\u5f62\u5f0f\u5411ICAC\u6216\u4e0a\u8ff0\u673a\u6784\u63d0\u4ea4\u610f\u89c1\u3002<\/p>\n<h3>\u6211\u516c\u53f8\u7684\u5ba1\u8ba1\u62a5\u544a\u4f1a\u6709\u53d8\u5316\u5417\uff1f<\/h3>\n<p>\u9884\u8ba1\u4f1a\u6709\uff0c\u5728\u51c6\u5219\u83b7\u6279\u540e\uff0c\u56e0\u4e3a\u62a5\u544a\u7c7bNIA-ES\u5c06\u88ab\u4fee\u6539\u3002\u6700\u7ec8\u5185\u5bb9\u53d6\u51b3\u4e8e\u83b7\u6279\u7684\u6587\u672c\u3002<\/p>\n<h2>\u5b98\u65b9\u6765\u6e90<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-17276\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-17276\uff1aICAC 2026\u5e747\u670816\u65e5\u51b3\u8bae\uff082026\u5e748\u67087\u65e5BOE\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/normativa-de-auditoria-de-cuentas\/normas-tecnicas-de-auditoria-y-control-de-calidad\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u516c\u5f00\u5f81\u6c42\u610f\u89c1\u7684\u6587\u672c\uff08\u9644\u4ef6\u4e00\u548c\u9644\u4ef6\u4e8c\uff09<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC\uff1a\u516c\u544a<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-2234\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-2234\uff1aICAC 2026\u5e741\u670822\u65e5\u51b3\u8bae\uff0c\u4fee\u6539NIA-ES<\/a><\/li>\n<li><a href=\"https:\/\/www.iaasb.org\/news-events\/2025-04\/iaasb-strengthens-auditor-responsibilities-going-concern-through-revised-standard\" target=\"_blank\" rel=\"noopener\">IAASB\uff1a\u53d1\u5e03ISA 570\uff082024\u5e74\u4fee\u8ba2\uff09<\/a><\/li>\n<\/ul>\n<p>\u5982\u60a8\u60f3\u4e86\u89e3\u672a\u6765\u51c6\u5219\u53ef\u80fd\u5bf9\u8d35\u516c\u53f8<a href=\"\/zh\/\u670d\u52a1\/\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\/\">\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1<\/a>\u4ea7\u751f\u7684\u5f71\u54cd\uff0c\u6216\u5e0c\u671b\u5728\u7ed3\u8d26\u524d\u7f16\u5236\u53ef\u9760\u7684\u9884\u6d4b\uff0c\u8bf7<a href=\"\/zh\/\u8054\u7cfb\u6211\u4eec\/\">\u8054\u7cfb\u6211\u4eec<\/a>\u3002<\/p>\n<div class=\"ca-answer\"><b class=\"k\">2026\u5e7410\u67088\u65e5\u66f4\u65b0<\/b>\u610f\u89c1\u63d0\u4ea4\u671f\u9650\u5df2\u4e8e2026\u5e7410\u67087\u65e5\u81f38\u65e5\u524d\u540e\u5c4a\u6ee1\u3002\u622a\u81f32026\u5e7410\u67088\u65e5\uff0cICAC\u5c1a\u672a\u516c\u5e03\u6700\u7ec8\u6279\u51c6\uff0c\u56e0\u6b64\u4ecd\u9002\u7528\u73b0\u884cNIA-ES 570\u3002\u6211\u4eec\u5728<a href=\"\/zh\/blog\/nia-es-570\u6301\u7eed\u7ecf\u8425\/\">\u5173\u4e8eNIA-ES 570\u4e0e\u6301\u7eed\u7ecf\u8425\u7684\u6587\u7ae0<\/a>\u4e2d\u6301\u7eed\u8ddf\u8e2a\u3002<\/div>\n<p class=\"ca-note\">\u672c\u6587\u7531Controlaudit\u6280\u672f\u56e2\u961f\u64b0\u5199\uff0c\u53d1\u5e03\u4e8e2026\u5e748\u670811\u65e5\uff0c\u5ba1\u9605\u4e8e2026\u5e7410\u67088\u65e5\u3002\u672c\u6587\u5185\u5bb9\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u80fd\u66ff\u4ee3\u9488\u5bf9\u60a8\u5177\u4f53\u60c5\u51b5\u7684\u4e13\u4e1a\u610f\u89c1\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ICAC\u4e8e2026\u5e747\u670816\u65e5\u53d1\u5e03\u51b3\u8bae\uff08\u520a\u767b\u4e8e2026\u5e748\u67087\u65e5BOE\uff09\uff0c\u5c31NIA-ES 570\uff082024\u5e74\u4fee\u8ba2\uff09\u53ca\u5176\u4ed6NIA-ES\u7684\u76f8\u5e94\u4fee\u8ba2\u5f00\u653e\u4e24\u4e2a\u6708\u7684\u610f\u89c1\u5f81\u96c6\u671f\u3002\u672c\u6587\u4ecb\u7ecd\u4e0e\u73b0\u884c\u51c6\u5219\u76f8\u6bd4\u7684\u53d8\u5316\u3001\u4e0eIAASB\u53d1\u5e03\u7684ISA 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