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
"Sherwood, J. F. (John F.) and Culey, Roy T.",Auditing : theory and procedure,,Published for the United States Armed Forces Institute by South-Western Pub. Co.,1940,War Department education manual,,,,https://cir.nii.ac.jp/crid/1130282271265609472