are typically external, independent experts in accounting who can carefully evaluate a company's accounting records and verify whether they company has applied accounting standards fairly and consistently. a) Accountants
b) Stakeholders
c) Auditors
d) Creditors

Auditor

Explanation:

The Auditor must be external to avoid having to adjust their judging if displease their employer. The Auditor work on accounting firms or in their own and are hired by the company as legally obligations required to do so.

This way the Auditor can make their objections and the company is forced to adjust to the norm rather than being just a pass-through.

its kinda hard to answer this when we dont have all the information that we need.

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.