Matching Players in the Accounting Communication Process with Their Definitions Match each player with the related definition by entering the appropriate letter in the spaceprovided.

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Players Definitions (1) Financial analyst (2) Creditor (3) Independent auditor (4) Private investor A. Financial institution or supplier that lends money to the company. B. Chief executive officer and chief financial officer who have primary responsibility for the information presented in finan- cial statements. C. Manager of pension, mutual, and endowment funds that invest on the behalf of others. D. Securities and Exchange Commission, which regulates financial disclosure requirements. E. A company that gathers, combines, and transmits (paper and electronic) financial and related information from various sources. F. Adviser who analyzes financial and other economic information to form forecasts and stock recommendations. G. Individual who purchases shares in companies. H. Independent CPA who examines financial statements and (5) SEC (6) Information service (7) Institutional investor (8) CEO and CFO attests to their fairness.