Likely Tax Fraud

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A study this year found that, among citizens of Patria whose tax reports were selected at random for an audit, 21% had prepared their taxes with the assistance of a tax accountant. However, among those whose audits uncovered indications of potential tax fraud, only 3% had prepared their taxes with the assistance of a tax accountant. Clearly, citizens of Patria 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?