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
"Goodman, Hortense and Lorensen, Leonard",Illustrations of auditor's reports on comparative financial statements : a survey of the application of SAS no. 15,,American Institute of Certified Public Accountants,1979,Financial report survey,,,,https://cir.nii.ac.jp/crid/1130000794004088192