EXERCISES E5-1 L05-1 Matching Players in the Accounting Communication Process with Their Definitions Match each player with the related definition by entering the appropriate letter in the space provided. Definitions Players - (1) Financial analyst (2) Creditor - (3) Independent auditor (4) Private investor (5) SEC _ (6) Information service -. (7) Institutional investor ___(8) CEO and CFO 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 present- ed in financial 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 in formation to form forecasts and stock recommendations G. Individual who purchases shares in companies. H. Independent CPA who examines financial statements and attests to their fairness