6. A study investigated the relationship between audit delay (Delay), the length of time from a company's fiscal year-end to the date of the auditor's report, and variables that describe the client and the auditor. Some of the independent variables that were included in the study follow. Industry: Public: Quality: Finished: A dummy variable coded 1 if the firm was an industrial company or 0 if the firm was a bank, savings and loan, or insurance company. A dummy variable coded 1 if the company was traded on an organized exchange or over the counter, otherwise coded 0. A measure of overall quality of internal controls, as judged by the auditor, on a five-point scale ranging from "virtually none" (1) to "excellent" (5). A measure ranging from 1 to 4, as judged by the auditor, where 1 indicates "all work performed subsequent to year-end" and 4 indicates "most work performed prior to year-end". A sample of 40 companies provided the data Audit. a) Develop the estimated regression equation predicting delay using all the independent variables. b) Test for autocorrelation at 95% confidence level.