Potential employees who use annual reports to learn about the company and evaluate job prospects are regarded as external users.

Question

Quizplus · Accepted Answer

Potential employees are considered external users because they are not currently part of the company's internal operations or decision-making processes. Annual reports are public documents intended to provide shareholders, investors, and other external parties, including potential employees, with information about the company's financial performance and strategic direction.

Potential Employees Who Use Annual Reports to Learn About the Company