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|a Sistema de Bibliotecas de la Universidad de Panamá
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|a T - 657.45 - R14c
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|a Ramírez, Gerardo
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|a Auditoría para una cooperativa de ahorro y crédito
|c / Gerardo Ramírez , Zaritma Ubillus , Ramiro De La Rosa
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|a Panamá
|b : Universidad
|c , 1993.
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|a xi, 276
|c ; 28cm.
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|a BANCOS COOPERATIVOS-CONTABILIDAD
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|a Ubillus, Zaritma
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|a De La Rosa, Ramiro
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