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. Social Insurance Task Force and American Institute of Certified Public Accountants. Auditing Standards Board,Auditing the statement of social insurance,,American Institute of Certified Public Accountants,2004,Statement of position,,,,https://cir.nii.ac.jp/crid/1130000798219832704