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 $35\mathrm{.}94,$ and the sample standard deviation was $25\mathrm{.}95.$For an independent random sample of $39$ auditors not using the cash$-$flow information, the sample mean and standard deviation were respectively $48\mathrm{.}62$ and $30\mathrm{.}18.$ 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.

TEST STAT$$ST$$C $$S F$=($round to three demical places$)$

THE CR$$T$$CAL VALUE $$S$=($round to two demical places$)$

Since the test statistic is greater than$/$ less than or equal to thr critical value, reject$/$ fail fail to reject the null hypothesis. There is sufficient$/$ insufficienr evideve to support the claim that the population variances are not the same at the $10\%$ level.

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