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 "Smieliauskas, Waldemar John",A framework for assurance evidence and its role in accounting,,Canadian Academic Accounting Association,1999,Studies in Canadian accounting research,,0920481159,,https://cir.nii.ac.jp/crid/1130000795810683264