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. Subcommittee on Health Care Matters and American Institute of Certified Public Accountants. Accounting Standards Division and American Institute of Certified Public Accountants. Auditing Standards Division,Hospital audit guide : including statements of position issued by the Accounting and Auditing Standards Divisions,2nd ed,American Institute of Certified Public Accountants,1978,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130000796693201792