AUDIT MERGERS AND ACQUISITIONS DURING THE INCLUSIVE ECONOMY

Abstract

Investigated barriers to the development processes of M&A. Due Diligence is found to be an integral part of the merger and acquisition process. Proved that the audit is a mandatory step in the process of mergers and acquisitions. Proved that in the process of mergers and acquisitions for both the buyer and the seller are very important: audit of financial statements, legal audit, environmental audit, organizational and personnel audit, technological audit, technical audit.