<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Auditoría de estados financieros de Carlos Antoni Ruiz Samayoa por los periodos terminados al 31 de diciembre de 2008 al 31 de diciembre de 2009</title>
  </titleInfo>
  <name type="personal">
    <namePart>Adery Luciano Pérez Yoc</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Michael Antonio Estrada Arriaza</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Chiquimula, Guatemala</placeTerm>
    </place>
    <publisher>UNIVERSIDAD DE SAN CARLOS DE  GUATEMALA  CENTRO UNIVERSITARIO DE ORIENTE</publisher>
    <dateIssued>Junio 2010</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">Esp</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">año</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">l</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>102</extent>
  </physicalDescription>
  <subject>
    <topic>Auditoría</topic>
  </subject>
  <subject>
    <topic>Estado Financiero</topic>
  </subject>
  <classification authority="ddc">19 AT SIP-1526 - CD880</classification>
  <identifier type="uri">http://biblioteca.cunori.edu.gt/cgi-bin/koha/opac-retrieve-file.pl?id=0ea99a40a03e314d4b888104c63bafce</identifier>
  <location>
    <url>http://biblioteca.cunori.edu.gt/cgi-bin/koha/opac-retrieve-file.pl?id=0ea99a40a03e314d4b888104c63bafce</url>
  </location>
  <recordInfo>
    <recordCreationDate encoding="marc">260326</recordCreationDate>
  </recordInfo>
</mods>
