Due Diligence: auditor algorithm of application of the coordinated procedures at merges and agrarian and industrial complex absorption
A growth of the market economy is accompanied by mergers and acquisitions as a necessary instrument of business development and reorganization. The majority of M&A deals are accompanied by due diligence. The article touches upon the following aspects: the concept of due diligence and its treatment as agreed-upon procedure, aims, purposes, subject, objects, methods and, types of due diligence.