Отличительные особенности этапов проведения процедуры Дью Дилидженс

Abstract

The article discusses the step-by-step implementation of the due diligence procedure. This research is focused on the study of the features of the organization and implementation of this procedure. Special attention is paid to identifying the key aspects that characterize each stage of the implementation of due diligence. The following methods were used in the study: comparison, generalization, analysis. The result of the presented research was the justification of the need to develop and implement in the practice of audit and consulting firms the algorithm for providing due diligence services. JEL: M49.