{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA13567962.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA13567962#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA13567962.json"},"dc:title":[{"@value":"Audits of state and local governmental units"}],"dc:creator":"prepared by the Committee on Governmental Accounting and Auditing ; including statement of position issued by the Accounting Standards Division","dc:publisher":[{"@value":"American Institute of Certified Public Accountants"}],"dcterms:extent":"xii, 168 p.","cinii:size":"23 cm","dc:language":"eng","dc:date":"1975","cinii:ncid":"BA13567962","cinii:ownerCount":"5","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA02753972#entity","@type":"foaf:Person","foaf:name":[{"@value":"American Institute of Certified Public Accountants. Committee on Governmental Accounting and Auditing"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA13567962"}},{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BA13567962"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA13567962"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA13567962"}},{"@id":"https://ci.nii.ac.jp/library/FA014257","@type":"foaf:Organization","foaf:name":"奈良県立大学 附属図書館","rdfs:seeAlso":{"@id":"http://libweb.narapu.ac.jp/scripts/mgwms32.dll?MGWLPN=CARIN&wlapp=CARIN&WEBOPAC=1&i=1663808285571"}}],"bibo:lccn":["76350026"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/76350026"}],"prism:publicationDate":["c1975"],"cinii:note":["Includes bibliographical references"],"dc:subject":["LCC:HJ9816","DC:657/.835/045"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Finance%2C+Public+--+United+States+--+States+--+Accounting","dc:title":"Finance, Public -- United States -- States -- Accounting"},{"@id":"https://ci.nii.ac.jp/books/search?q=Local+finance+--+United+States+--+Accounting","dc:title":"Local finance -- United States -- Accounting"},{"@id":"https://ci.nii.ac.jp/books/search?q=Finance%2C+Public+--+United+States+--+Auditing","dc:title":"Finance, Public -- United States -- Auditing"},{"@id":"https://ci.nii.ac.jp/books/search?q=Local+finance+--+United+States+--+Auditing","dc:title":"Local finance -- United States -- Auditing"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA1329656X#entity","dc:title":"An AICPA industry audit guide","@type":"bibo:Book"}]}]}