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. Finance Companies Guide Special Committee,Audits of finance companies : including independent and captive financing activities of other companies,"2nd ed., rev",American Institute of Certified Public Accountants,1988,Audit and accounting guide,,0870510037,,https://cir.nii.ac.jp/crid/1130000797419612160