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
"Carmichael, D. R. (Douglas R.) and Willingham, John J.",Auditing concepts and methods : a guide to current auditing theory and practice,5th ed,McGraw-Hill,1989,McGraw-Hill international editions,,0071004076,,https://cir.nii.ac.jp/crid/1130000797102518528