@article{oai:kwansei.repo.nii.ac.jp:00020469,
 author = {林, 隆敏 and Hayashi, Takatoshi},
 issue = {1},
 journal = {商学論究},
 month = {Jul},
 pages = {97--110},
 title = {<研究>監査リスクと保証水準に関する一考察},
 volume = {61},
 year = {2013}
}