ags 9ags 9 menonjolkan kualitas dan relevansi penelitian yang tinggi, memberikan kontribusi snifikan terhadap pengembangan ilmu pengetahuan dan solusi untukAGS 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.