Exercises for Unit Two Multiple Choices A1. Which of the following users are not external users of accounting information? A. Managers B. Creditors C. Investors D. Analysts D2. Which of the following is not an accounting standard-setting organization? C3. The diversity of interested parties leads to a logical division in the discipline of accounting: financial accounting and _______. D4. CPAs provide services of the following except ________. A5. Which of the following service involves providing an independent report on the appropriateness of financial statements? A. Audit B. Tax C. Consulting D. Budgeting D6. Accountants employed by large corporations may work in the areas of the following except _______.