@article{oai:shudo-u.repo.nii.ac.jp:00000294,
 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 = {Feb},
 note = {P(論文)},
 pages = {181--202},
 title = {会計上の見積りの監査手続の性格 : 主観的要因からの整理},
 volume = {41},
 year = {2001},
 yomi = {オクニシ, ヤスヒロ}
}