To evaluate if auditors might be helped in determining the chances of fraud if they carefully measure cash flow, samples of midlevel auditors from CPA firms

were asked to indicate the chance of material fraud on a scale from $0$ to $100$ for a case. A random sample of $39$ auditors used the cash$-$flow information.

Their mean assessment was $35\mathrm{.}86,$ and the sample standard deviation was $22\mathrm{.}97.$ For an independent random sample of $39$ auditors not using

the cash$-$flow information, the sample mean and standard deviation were respectively $47\mathrm{.}62$ and $27\mathrm{.}72.$ Test at the $10\%$ level the assumption that the

population variances were the same for auditors using cash$-$flow information as for auditors not using cash$-$flow information against a two$-$sided hypothesis.

Assume the populations are normally distributed.