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,Audits of fire and casualty insurance companies : including statement of position,,"Auditing Standards Division, American Institute of CPAs",1977,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282269357846784