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
"Boritz, J. Efrim and Gaber, B. G. and Lemon, W. M.",An experimental study of review of preliminary audit strategy by external auditors,,Canadian Academic Accounting Association,1987,Studies in Canadian accounting research,,0920481086,,https://cir.nii.ac.jp/crid/1130000795472020864