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
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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