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 and American Institute of Certified Public Accountants. Committee on Insurance Accounting and American Institute of Certified Public Accountants. Auditing Standards Division and Financial Accounting Standards Board,Audits of fire and casualty insurance companies,4th. ed,American Institute of Certified Public Accountants,1982,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282270575876224