@article{oai:kwansei.repo.nii.ac.jp:00020221,
 author = {林, 隆敏 and Hayashi, Takatoshi},
 issue = {2},
 journal = {商学論究},
 month = {Nov},
 pages = {67--84},
 title = {未確定事項の監査問題 : カーマイケルの研究},
 volume = {52},
 year = {2004}
}