View another user's files in OS X
To view the file in Finder (GUI)

NOTE:  You're not viewing as the other user - but you're still viewing.  Admin rights are required, and the other user's password is not.
This was tested on Mac OS X 10.10 and 10.11 (see below)




Right-click on the folder you want to see (In Finder)
Click Get Info in the drop-down list that occurs
Click the lock in the bottom-right corner
Authenticate
Under Sharing and Permissions click +
Add your own username (or a group, like Administrators) with Read (or Read/Write) permissions
Click the lock to prevent further changes
You're done!  You should be able to view the folder in Finder.


Edit for OSX El Capitan and later (10.11)

Although this method still works, the change to El Capitan introduces a default of "rootless" mode. (actually, the real name is System Integrity Protection; SIP)  There are certain files that cannot be accessed modified by any user, anyway in this mode.  SIP can be disabled if you need to modify these files, (not just view them) and how to do that is outlined here. (If you only need to see them, you shouldn't have to disable SIP)



To view as another user in Terminal

https://unix.stackexchange.com/questions/3568/how-to-switch-between-users-on-one-terminal
Note: This requires you to either have admin rights or the other user password.  It only works from the terminal, while the session is active.


Type su - otherusername into the terminal.  Replace otherusername with the other user's name.  If you have admin rights, you can type sudo su - otherusername to use your password instead of the other user's.  You are now logged into the terminal as them.  If you just want to log in as root with full access, type sudo su, and enter your (admin) password.  
Change directory to the directory that you'd like to view (/edit). cd /Users/UserDirectory/subdirectory
You can now view the files