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. Auditing Standards Board,Accountants' services on prospective financial statements for internal use only and partial presentations,,American Institute of Certified Public Accountants,1990,Statement of position,,,,https://cir.nii.ac.jp/crid/1130282271867036160