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,"Identifying client problems : a diagnostic review technique, with selected working capital illustrations",,American Institute of Certified Public Accountants,1983,Management advisory services practice aids,,,,https://cir.nii.ac.jp/crid/1130282271088044544