Due diligence - assurance provided
You'll learn what assurance due diligence provides to purchasers evaluating a target company for acquisition. This lesson explores two key approaches: assurance engagements (which provide limited assurance using analytical procedures, inquiries and document reviews) and agreed upon procedures (which provide no
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In this lesson
- 0:00 Due diligence in M&A transactions
- 0:28 Assurance engagement versus agreed upon procedures
- 1:47 Due diligence compared to audit engagements
- 3:35 Key advantages of conducting due diligence
- 4:48 Identifying cost savings and integration opportunities
About this lesson
assurance and only report facts). You'll understand how due diligence differs fundamentally from audits—it covers financial, operational, legal and HR matters with a forward-looking perspective, and helps identify unrecognised assets, liabilities, risks and cost-saving opportunities that inform pricing and integration decisions.
Duration: 6m
Transcript
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