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
"Tursi, Michael A. and American Institute of Certified Public Accountants",Audit planning,Rev. 1989,American Institute of Certified Public Accountants,1989,Technical information for practitioners series,,0870510630,,https://cir.nii.ac.jp/crid/1130282269549672320