在会计专业领域中,罗伯特·昆·莫茨(Robert·Kuhn·Mautz,1915～?)是其中的一位奇才。由于其杰出的成就,以及其传世之作《审计哲理》(ThePhilosophy of Auditing)对后世的影响,使其成为1978年被选入美国俄亥俄州立大学(Ohio State University)为著名会计学家设立的专门纪念厅—会计名人堂(Accounting Hall of Fame)的唯一一位会计大师。一、个人简要生平1915年4月12日,罗伯特·K.莫茨(Robert KuhnMautz)出生于加拿大安大略省的威廉堡(FortWilliam,Ontario,Canada),其父母均为美国公民。 Among the accounting professions, Robert Kuhn Mautz (1915 ~?) Is one of the Wizards. Due to his outstanding achievements and the influence that his subsequent book, The Philosophy of Auditing, had on later generations, it became one of the earliest professors to be elected as a prominent accountant in Ohio State University in 1978 The memorial hall - the only accounting master of the Accounting Hall of Fame. Personal brief biography On April 12, 1915, Robert Kuhn Murtz was born in Fort William, Ontario, Canada, Ontario, Canada, and both parents are American citizens.