Which of the following statements are incorrect? (a) Management are considered as an internal user of financial information who use the financial information to exercise control which means evaluating the current situation and taking corrective steps (b) Financial accounting is concerned with the provision of financial information to mainly internal users. (c) Employees are internal users of the financial information of a business entity who have limited access to the accounting records of the entity. (d) Employees are internal users who use the financial information of an entity to assess the ability of the entity to continue as a going concern. (e) Creditors are extemal users who use the financial information of an entity to assess the ability of the enterprise to pay amounts owing. A. b and d. B. a, b and d. C. a, b and d D. c, d and e E. c, d and e