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 assumptions?
【选项】
Citizens who prepare their taxes with the assistance of an accountant do so in order to avoid accidentally committing tax fraud.
选项是否正确？