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
"Carmichael, D. R. (Douglas R.)",The auditor's reporting obligation : the meaning and implementation of the fourth standard of reporting,,American Institute of Certified Public Accountants,1972,Auditing research monograph,,,,https://cir.nii.ac.jp/crid/1130000795272417664