@article{oai:rose-ibadai.repo.nii.ac.jp:00014564,
 author = {高井, 美智明 and Takai, Michiaki},
 issue = {59},
 journal = {茨城大学政経学会雑誌},
 month = {Aug},
 note = {application/pdf, 論文(Article)},
 pages = {1--5},
 title = {Auditing as Verification of Financial Information/T.Flemming Ruud(1989)},
 year = {1991}
}