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
"Gwilliam, David R. and Institute of Chartered Accountants in England and Wales",A survey of auditing research,,Prentice-Hall International in association with the Institute of Chartered Accountants in England and Wales,1987,Research studies in accounting,,0138790736,,https://cir.nii.ac.jp/crid/1130000797240839552