due diligence

The appraisal and assessment of an investment. The term is normally used in the context of corporate *acquisitions and *flotations, and it covers financial, legal, and operational considerations. In many organizations, internal and external auditors (the latter in their capacity as *consultants) perform financial due diligence procedures.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Due Diligence — (DD), bekannt als „Sorgfaltspflicht“ (z. B. von Banken), bezeichnet die „gebotene Sorgfalt“, mit der beim Kauf bzw. Verkauf von Unternehmensbeteiligungen oder Immobilien oder einem Börsengang das Objekt im Vorfeld der Akquisition oder des… …   Deutsch Wikipedia

  • due diligence — n 1: such diligence as a reasonable person under the same circumstances would use: use of reasonable but not necessarily exhaustive efforts – called also reasonable diligence; ◇ Due diligence is used most often in connection with the performance… …   Law dictionary

  • Due-Diligence — Le due diligence est un concept anglo saxon (littéralement: diligence raisonnable ) qui signifie que le sujet doit travailler à se prémunir lui même contre tout élément négatif d une opération qui peut être évité. Due diligence s écrit sans trait …   Wikipédia en Français

  • Due Diligence — Due Di|li|gence [dju: dɪlɪd̮ʒəns ], die; , s [engl. due diligence, eigtl. = gebührende Sorgfalt, aus: due = gebührend, angemessen (< mengl. due = zahlbar < afrz. deu = geschuldet, zu lat. debere, ↑ Debitor) u. diligence = Eifer, Fleiß, über …   Universal-Lexikon

  • due diligence — /djuˈdilidʒens, ingl. ˈdjuːˌdɪlɪdʒens/ [loc. ingl., propr. «dovuta (due) diligenza (diligence)»] loc. sost. f. inv. (econ.) verifica del valore (di una società) □ (banca) valutazione del credito …   Sinonimi e Contrari. Terza edizione

  • due diligence — (izg. djȕ dìlidžens) m DEFINICIJA ekon. naziv za ispitivanje svih relevantnih činilaca za novu emisiju vrijednosnih papira ETIMOLOGIJA engl …   Hrvatski jezični portal

  • Due diligence — For other uses, see Diligence (disambiguation). Companies law …   Wikipedia

  • due diligence — An internal audit ( internal auditor) of a target firm by an acquiring firm. offers are often made contingent upon resolution of the due diligence process. Bloomberg Financial Dictionary Due diligence is a process carried out by accountants and… …   Financial and business terms

  • Due diligence — Les due diligences sont l ensemble des vérifications qu un éventuel acquéreur va réaliser afin de se faire une idée précise de la situation de l entreprise. Le due diligence est un concept anglo saxon (littéralement: diligence raisonnable ) qui… …   Wikipédia en Français

  • Due Diligence - DD — 1. An investigation or audit of a potential investment. Due diligence serves to confirm all material facts in regards to a sale. 2. Generally, due diligence refers to the care a reasonable person should take before entering into an agreement or a …   Investment dictionary

  • Due diligence — Аудит Виды аудита Внутренний аудит Внешний аудит Налоговый аудит Экологический аудит Социальный аудит Пожарный …   Википедия

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