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
Philippines. Commission on Audit,Government auditing standards and procedures and internal control system,,"Commission on Audit, Republic of the Philippines",1992,Government accounting and auditing manual,,,,https://cir.nii.ac.jp/crid/1130282270433805312