Auditors might be helped in determining the chances of fraud if they carefully measure cash flow. To evaluate if auditors might be helped in determining the chances of fraud if they carefully measure cash flow, samples of midlevel auditors from CPA firms were asked to indicate the chance of material fraud on a scale from 0 to 100 for a case. A random sample of 36 auditors used the cash-flow information. Their mean assessment was 38.92, and the sample standard deviation was 23.96. For an independent random sample of 36 auditors not using the cash-flow information, the sample mean and standard deviation were, respectively, 54.75 and 28.04. Assuming that the two population distributions are normal with equal variances, test against a two-sided alternative the null hypothesis that the population means are equal.