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 Governmental Accounting and Auditing,Audits of state and local governmental units,3rd ed,American Institute of Certified Public Accountants,1981,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282271175106560