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 "Schulte, Arthur Albert",The concept of the CPA's audit-independence and its compatibility with management services,,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130578116265887399