Which of the following groups is not typically considered to be a user of the audited financial statements?
A) Management.
B) Vendors.
C) Retired Employees.
D) Competitors.

Question

Quizplus · Accepted Answer

Management, Vendors and Retired Employees have a direct or indirect interest in the financial statements of an entity. Competitors, on the other hand, do not have any direct or indirect interest in the audited financial statements. Therefore, they are not typically considered to be users of the audited financial statements.

Which of the Following Groups Is Not Typically Considered to Be