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,"Audits of agricultural producers and agricultural cooperatives : with conforming changes as of May 1, 1999",,American Institute of Certified Public Accountants,1999,Audit and accounting guide,,0870512625,,https://cir.nii.ac.jp/crid/1130000793841626496