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
,"Audits of property and liability insurance companies : as of December 31, 1990",,American Institute of Certified Public Accountants,1991,Audit and accounting guide,,,,https://cir.nii.ac.jp/crid/1130282269690181248