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. Committee on Health, Welfare and Pension Funds",Audits of employee health and welfare benefit funds,,American Institute of Certified Public Accountants,1972,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282270546904448