@article{oai:oiu.repo.nii.ac.jp:00000897,
 author = {富山, 茂 and Tomiyama, Shigeru},
 issue = {3},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Feb},
 note = {P, 論文, Article},
 pages = {355--384},
 title = {会計システムの信頼性確保と監査アプローチにかかわる一考察},
 volume = {9},
 year = {1997},
 yomi = {トミヤマ, シゲル}
}