9.44 Of a random sample of 199 auditors, 104 indicated some measure of agreement with this statement: Cash flow is an important indication of profitability.

a. Test, at the 10% significance level against a two-sided alternative, the null hypothesis that one-half of the members of this population would agree with this statement. Also find and interpret the p-value of this test.

b. Find the probability of accepting the null hypothesis with a 10%-level test if, in fact, 60% of all auditors agree that cash flow is an important indicator of profitability.