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
Canadian Institute of Chartered Accountants,Audit of the allowance for credit losses,,Canadian Institute of Chartered Accountants,1993,An audit technique study,,0888003382,,https://cir.nii.ac.jp/crid/1130282270667195648