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,Statements on standards for accounting and review services : clarification and recodification,,American Institute of Certified Public Accountants,2014,Statement on standards for accounting and review services,,9781941651391,,https://cir.nii.ac.jp/crid/1130282273322439680