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
"Flesher, Dale L. and Siewert, Stewart",Independent auditor's guide to operational auditing,,Wiley,1982,Modern accounting perspectives and practice,,0471093688,,https://cir.nii.ac.jp/crid/1130000795453019136