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|a Morán Rivas, Edwin Antonio
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|a La reingeniería, su aplicación a las fases de una auditoría de estados financieros en El Salvador /
|c Edwin Antonio Morán Rivas, Reina Margarita Rivas
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|a San Salvador :
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|c 1997
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|a Tesis (Licenciatura en Contaduría Pública) --Universidad de El Salvador, San Salvador, 1997.
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|a Auditoría de estados financieros -- Fase de conclusión e información de la auditoría de estados financieros
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