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
"Barnes, D. M. and Canadian Institute of Chartered Accountants",Value-for-money audit evidence,,Canadian Institute of Chartered Accountants,1991,Research study,,0888002610,,https://cir.nii.ac.jp/crid/1130282272141570688