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
"Clark, Hal G. and Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of departures from the new standard auditor's report on financial statements of business enterprises : a survey of the application of SAS no. 58,,American Institute of Certified Public Accountants,1990,Financial report survey,,0870510835,,https://cir.nii.ac.jp/crid/1130000795401127168