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. Agribusiness Special Committee,Audits of agricultural producers and agricultural cooperatives,,American Institute of Certified Public Accountants,1987,Audit and accounting guide,,,,https://cir.nii.ac.jp/crid/1130000795080211712