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,"Health care organizations : with conforming changes as of May 1, 2001",,American Institute of Certified Public Accountants,2001,Audit and accounting guide,,0870513702,,https://cir.nii.ac.jp/crid/1130282269151793536