著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI)
,The Emerging Problems of Public Stctor Auditing,The JICPA Journal 18(3),,,2006,,,88-93,https://cir.nii.ac.jp/crid/1010000781811024012,