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It is important for the stakeholders of the business. Independent opinion of external auditors is proof of the accuracy of financial statements. Introduction To Accounting Accounting Education Information Accounting Student They have to rely on the financial statements and annual reports auditors report and directors report etc. . External users are those entities interested in the financial results of a business but who take no part in operating the entity. External users have limited authority ability and means to access the required information. External Users of Accounting Information. To obtain updated performance reports and decisions of the board of directors external users can access the websites of companies. An investor is interested in knowing about the financial position of the business. External users are communicated accounting information usually in the form of financial statements. There ar...