Investigation of the company's investment attractiveness and its distinctive features

The article compares Due Diligence with audit, appraisal activity and financial analysis. Many understand Due Diligence as one of the constituent elements of it, which are used by Due Diligence experts during the research, that is expert reports of auditors, appraisers and / or financial analysts. Based on the comparative analysis, it is concluded that the audit, valuation of the company and financial analysis can not replace Due Diligence. Due Diligence can not serve as a guarantee of confirmation of the financial statements of the company or an estimate of its value. In the event that you have to choose between conducting an audit of financial statements, evaluating, financial analysis, and individual consulting services or conducting Due Diligence, you need to start from the goals that should be achieved as a result of the relevant activities. Thus, it is concluded that the elements on which Due Diligence experts depend and Due Diligence in itself are not interchangeable but complementary services, and Due Diligence is a unique tool for investigating the investment attractiveness of the company.