著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
American Institute of Certified Public Accountants. Auditing Standards Division,Questions and answers on the term reasonably objective basis and other issues affecting prospective financial statements,,American Institute of Certified Public Accountants,1992,Statement of position,,,,https://cir.nii.ac.jp/crid/1130000793734326656