Auditors must make judgments about various aspects of an audit on the basis of their own direct experience, indirect experience, or a combination of the two. In a study, auditors were asked to make judgmen about the frequency of errors to be found in an audit. The judgments by the auditors were then compared to the actual results. Suppose the following data were obtained from a similar study; lower scores indicate better judgments. Direct Indirect Combination 17.0 16.6 25.2 18.5 22.2 24.0 15.8 20.5 21.5 18.2 18.3 26.8 20.2 24.2 27.5 16.0 19.8 25.8 13.3 21.2 24.2 Use a = 0.05 to test to see whether the basis for the judgment affects the quality of the judgment. State the null and alternative hypotheses. O Ho: Not all the population means are equal. H₂: HD == Hc O Ho HD ==c H: Not all the population means are equal. O Ho: At least two of the population means are equal. H: At least two of the population means are different. H₂ HD HHC O Ho Ho H₁HC HHD HHc Find the value of the test statistic. (Round your answer to two decimal places.) Find the p-value. (Round your answer to four decimal places.) p-value= What is your conclusion?

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