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Auditors should make judgments regarding different features of auditon the basis of their own direct experience, indirect experiences, or a combination of the two. In a study, auditors were asked to make judgements about the frequency of errors to be found in an audit. The judgements by the auditors were then compared to the actual results. Suppose the following data were obtained from a similar study; lower scores indicate better judgements.

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

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