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 Relations with Nonprofit Organizations,Audits of voluntary health and welfare organizations,,American Institute of CPAs,1967,An AICPA industry audit guide,,,,https://cir.nii.ac.jp/crid/1130282271243386112