Discount Audit: Content and Scope

Task. This article is an in-depth study of the due diligence audit, its content and scope. Due diligence is an important part of any business transaction, investment, or partnership because it helps organizations make informed decisions, identify potential improvement opportunities, mitigate transaction risks, and increase the likelihood of a successful outcome. The article presents a classification of the types of due diligence audit and the main stages of verification inherent in them, as well as the importance of conducting ESG, regulatory, client, supply chain and insurance due diligence. Model. The article presents the main elements of the due diligence methodology that help reduce the risks associated with the transaction, through which it becomes possible to avoid potential legal, financial and operational problems. Conclusions. The issues explored in the article are important because they are a detailed study of the due diligence audit methodology in the context of the company's functioning processes. The measures proposed in the article will improve the procedure for conducting a due diligence audit and systematize the specific issues of conducting an audit by types of investment objects. Practical value. The practical significance of the article lies in the fact that the findings and the proposed aspects of the due diligence audit methodology in the context of the company's functioning processes are the basis for foreseeing various risk factors before the transaction, understanding the size and optimality of investments, and finding the best options for the company's further actions in economic relations between organizations. Originality. The audit area under study has not been fully explored and presented for practical application, but it is the due diligence audit that makes it possible to fully assess investment objects, namely: investment risks, the company's comprehensive activities, financial condition and market position.