A study this year found that, among citizens of Tamalia whose tax reports were selected at random for an audit, 21 percent had prepared their taxes with the assistance of a tax accountant. However, among those whose audits uncovered indications of potential tax fraud, only 3 percent had prepared their taxes with the assistance of a tax accountant. Clearly, citizens of Tamalia who prepare their taxes without the assistance of a tax accountant are more likely to commit tax fraud.
The conclusion drawn above depends on which of the following