Chapter 13.2, Problem 10E

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 judgments 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 α = .05 to test to see whether the basis for the judgment affects the quality of the judgment. What is your conclusion?