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 Nonprofit Organizations and American Institute of Certified Public Accountants. Accounting Standards Division,Audits of certain nonprofit organizations,,American Institute of Certified Public Accountants,1981,Audit and accounting guide,,,,https://cir.nii.ac.jp/crid/1130000796990417792