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  <name type="personal">
    <namePart>Claudia Rebeca Garza Burgos</namePart>
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  <name type="personal">
    <namePart>Karla Nineth Ramírez</namePart>
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  <name type="personal">
    <namePart>Margarita Donelia Ramos Marcos</namePart>
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  <name type="personal">
    <namePart>Tony Ariel Coba Sagastume</namePart>
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  <name type="personal">
    <namePart>Oscar Manolo Méndez Vázquez</namePart>
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  <name type="personal">
    <namePart>German Esaú Paredes</namePart>
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  <name type="personal">
    <namePart>Adelmo José Vega Dubón</namePart>
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    <publisher>UNIVERSIDAD DE SAN CARLOS DE  GUATEMALA  CENTRO UNIVERSITARIO DE ORIENTE</publisher>
    <dateIssued>Septiembre 2019</dateIssued>
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  <subject>
    <topic>Auditoría</topic>
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  <subject>
    <topic>Estados Financieros</topic>
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