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. Committee on Governmental Accounting and Auditing,Audits of state and local governmental units,,American Institute of Certified Public Accountants,1975,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130000795672713216