Audit Guidance Statements (AGSs)

ags 9AGS 9 was amended in April 2019. These amendments are effective for audits of financial statements for periods beginning on or after 1 April 2018. IllustrationAGS 9 3 AUDIT GUIDANCE STATEMENT AGS 9 Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards Introduction 1.