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http://auditoriapuebla.gob.mx/sujetos-de-revision-2/capacitacion-y-actualizacion/item/27caso-practico-de-contabilidad-gubernamental

https://www.academia.edu/29063061/AUDITORIA-GUBERNAMENTAL

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https://www.mef.gob.pe/contenidos/deuda_publ/capacitaci/2010/Tema4_Caso_Procedimien tos_Administrativos.pdf

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