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AG PES 4

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AG PES 4

Engagement Quality Reviews

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About these Standards

All auditors in New Zealand must comply with auditing standards issued by the External Reporting Board (the XRB). The professional, ethical, auditing, and assurance standards of the XRB don't always take full account of the scope and nature of public sector audits. Therefore, the Auditor-General issues their own supplementary standards for all auditing work done on their behalf.

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