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,Audits of state and local governmental units,,American Institute of Certified Public Accountants,1994,Audit and accounting guide,,,,https://cir.nii.ac.jp/crid/1130282272258912768