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 College and University Accounting and Auditing and American Institute of Certified Public Accountants. Accounting Standards Division,Audits of colleges and universities,2nd ed,American Institute of Certified Public Accountants,1975,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282271232454912