If the assumption of normality is valid, we use the t-test. Firstly the equality of variances is evaluated using Levene’s Test. Then the hypothesis of equality of averages is verified. Hypotheses for independent two-sample t-test: Null hypothesis H 0 : financial ratio means do not differ in fraudulent and non-fraudulent financial statements. The decision is made based on the following provisions: 1.) H 0 is rejected, averages are not equal, if p < α; 2) H 0 is not rejected, averages do not differ, if p ≥α(α= 0.05).