<?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 : teoría y práctica</title>
  </titleInfo>
  <name type="personal">
    <namePart>Pérez Toraño, Luís Felipe</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Torres Guillén, Francisco, rev. téc</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <publisher>McGraw-Hill</publisher>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code"> ME</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>viii, 267 p.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Luís Felipe Pérez Toraño ; revisión técnica Francisco Torres Guillén</note>
  <subject>
    <topic>Auditoría</topic>
  </subject>
  <identifier type="isbn">970-10-2394-3</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">DLC</recordContentSource>
    <recordCreationDate encoding="marc">000000</recordCreationDate>
    <recordChangeDate encoding="iso8601">20180921</recordChangeDate>
    <recordIdentifier source="OSt">137296</recordIdentifier>
  </recordInfo>
</mods>
