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. Banking Committee and American Institute of Certified Public Accountants. Accounting Standards Division,Audits of banks,2nd ed,American Institute of Certified Public Accountants,1984,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130000794552942976