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 state and local governmental units : with conforming changes as of May 1, 2000",,American Institute of Certified Public Accountants,2000,Audit and accounting guide,,0870513354,,https://cir.nii.ac.jp/crid/1130000794953855744