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
American Institute of Certified Public Accountants,Hospital audit guide,5th ed,American Institute of Certified Public Accountants,1985,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282270299305216