@article{oai:shudo-u.repo.nii.ac.jp:00000242,
 author = {奥西 , 康宏 and オクニシ , ヤスヒロ and Okunishi , Yasuhiro},
 issue = {2},
 journal = {修道商学},
 month = {Mar},
 note = {P(論文)},
 pages = {131--164},
 title = {米国監査基準書第57号の検討 : 会計上の見積りの合理性の評価を中心に},
 volume = {39},
 year = {1999},
 yomi = {オクニシ, ヤスヒロ}
}