tailieunhanh - Tiếng anh chuyên ngành kế toán part 50

478 Making Key Strategic Decisions APPENDIX A DUE DILIGENCE EXAMINATION OUTLINE The goal of due diligence is to understand fully the business of the issuer, to identify the risks and problems it will face, and to assure that the registration statement is complete and accurate. Thoughtful analysis concerning the particular issuer as well as the experience, knowledge and care of the underwriters and their counsel in this process represent the critical ingredients of due diligence. A checklist of topics and procedures merely serve as an aid in the due diligence process when used in conjunction with thoughtful analysis and the review of applicable.

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