<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>00485nam a22001457a 4500</leader>
  <controlfield tag="008">260407b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="041" ind1=" " ind2=" ">
    <subfield code="a">Espa&#xF1;ol</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">R657.45 P438</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Gilberto Rolando P&#xE9;rez Orozco</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Normas y procedimientos Auditor&#xED;a 2</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Guatemala</subfield>
    <subfield code="b">Impresos Industriales, S.A.</subfield>
    <subfield code="c">JULIO 2000</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">218</subfield>
    <subfield code="c">20 cm</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Auditorias</subfield>
  </datafield>
  <datafield tag="856" ind1=" " ind2=" ">
    <subfield code="u">http://biblioteca.cunori.edu.gt/cgi-bin/koha/opac-retrieve-file.pl?id=f7941c01bc1ed313c85e9774e1172efd</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="a">BIBLCUNORI</subfield>
    <subfield code="b">BIBLCUNORI</subfield>
    <subfield code="y">LIBRO F&#xCD;SI</subfield>
    <subfield code="a"></subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1210</subfield>
    <subfield code="d">1210</subfield>
  </datafield>
</record>
