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Correct answer is financial analyst.
All of above can help if it has available because it is include outside and inside source of informationC- Financial analysis already depending on others tools like tax, Bank, and employee
No.2 is the correct answer
Any one is willing to invest should be aware of the evaluation methodology or can consult a trustful expert in this field.And in your question, I think that the financial analysts, banks and the employees (if are experts) can be useful.
FA.