@article{oai:doshisha.repo.nii.ac.jp:00014568,
 author = {百合野, 正博 and Yurino, Masahiro},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Sep},
 note = {研究, 近藤恭正教授 追悼号, application/pdf},
 pages = {283--304},
 title = {VFM監査に関する一考察},
 volume = {46},
 year = {1994},
 yomi = {ユリノ, マサヒロ}
}