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 "Sgromo, Susan and Molitterno, Steven F. and American Institute of Certified Public Accountants",Professional accounting in foreign countries series,,American Institute of Certified Public Accountants,,,,,,https://cir.nii.ac.jp/crid/1130282269617422080