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
,"Compilation of pro forma financial information : AICPA, professional standards, vol. 2, AR sec. 120",,American Institute of Certified Public Accountants,2005,Statement on standards for accounting and review services,,,,https://cir.nii.ac.jp/crid/1130282269667244160