An external end user refers to individuals or groups who are outside the organization but have an interest in its financial information. The options listed are all external end users except cost accountants.
An external end user refers to individuals or groups who are outside the organization but have an interest in its financial information. They do not directly participate in the decision-making process but rely on the organization's financial statements for various purposes. In this case, the external end users are:
- Cost accountants: Cost accountants are internal users who analyze and manage the costs of a company's products or services.
- Creditors: Creditors are external end users who have provided loans or credit to the company.
- Stockholders: Stockholders are also external end users who have invested in the company by purchasing its stocks.
- Tax authorities: Tax authorities, such as the Internal Revenue Service (IRS), are external end users who rely on the company's financial information to verify tax compliance.
Therefore, the answer is a. Cost accountants.