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 ,An industry accounting and auditing guide,,"Institute of Chartered Accountants in England and Wales,Distributed by Van Nostrand Reinhold (U.K.)",,,,,,https://cir.nii.ac.jp/crid/1130282273012253568