2025 AGS | Eğitimin Temelleri ve Türk Millî Eğitim Sistemi | 9.

ags 9AGS 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.AGS 9 was amended in April 2019. These amendments are effective for audits of financial statements for periods beginning on or after 1 April 2018. Illustration