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. The data are contained in the Excel Online file below. Suppose the data were obtained from a similar study; lower scores indicate better judgments. Construct a spreadsheet to answer the following questions. Open spreadsheet Use to test to see whether the basis for the judgment affects the quality of the judgment. The -value is (to 2 decimals) . The exact -value is (to 4 decimals) . What is your conclusion? There is evidence to conclude that the mean number of errors in an audit is not the same for the different types of auditor experience.