User A belongs to profile ‘Custom – Recruiter’. At the profile level (Path as per Enhanced
Profile User Interface, Setup -> Manage Users -> Profiles -> Custom – Recruiter -> Objects
and Tabs -> Accounts) he does not have Read access on Account object. But yet he is able
to see, edit, delete account records. What could be the reason?

Answer: The profile ‘Custom – Recruiter’ has ‘Modify All Data’ enabled at this path, Setup -> Manage Users -> Profiles -> Custom – Recruiter – > System Permissions. (Path is as per Enhanced Profile User Interface.)

Explanation:
This gives all users belonging to this profile the ability to read, edit, create, delete any type of
data across all apps. Checking ‘Modify All Data’ automatically
checks ‘View All Data’.