Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Kubota Otojiro,Theories of Auditing in Japan,国民経済雑誌,03873129,神戸大学経済経営学会,1970-01,121,1,74-93,https://cir.nii.ac.jp/crid/1390009224925195008,https://doi.org/10.24546/00171283