审计学权威莫茨（Mautz）也认为：审计判断在审计工作中扮演着一个不可缺少的重要角色。
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Mautz & Sharaf 莫茨和夏洛夫
Mautz&Sharaf 夏洛夫
Robert Kuhn Mautz 莫茨
Brian Mautz, an American biologist now at the University of Ottawa, was the lead author of the study, and conducted his research while in Australia.
CNN: Apparently This Matters: Size (Yes, THAT kind of size)
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