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 "Boritz, J. Efrim and Canadian Institute of Chartered Accountants",Approaches to dealing with risk and uncertainty,,CICA,1990,Research report,,0888002270,,https://cir.nii.ac.jp/crid/1130282269880460288