RSM Poland


Organisation of the due diligence process – part 2

Krzysztof WOŹNIAK
Audit Senior at RSM Poland

Types of due diligence

In connection with the said diverse economic realities where due diligence may take place, as well as due to the uneven demand of stakeholders, the analysis may involve different aspects of activity of a potential investment. In business practice, the following types of due diligence are the most common:



The above audits use different information depending on the type of audit; nevertheless, the course of the process is usually similar. It should be also noted that the above list is not exhaustive but it is only a list of documents that are most frequently analysed during different types of due diligence. The scope of the audit should always be pre-determined between the concerned parties and the content of the list of analysed documents will depend on the needs and decisions of the parties.


Read more:

Organisation of the due diligence process – part 1