@article{oai:reitaku.repo.nii.ac.jp:00001283,
 author = {篠藤, 涼子},
 journal = {麗澤大学紀要, Reitaku University Journal},
 month = {Mar},
 pages = {83--88},
 title = {会計上の見積りの監査と十分かつ適切な監査証拠},
 volume = {104},
 year = {2021},
 yomi = {シノトウ, リョウコ}
}