title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ Ð°ÑÐ´Ð¸ÑÐ° Â«ÐÑÑ Ð´Ð¸Ð»Ð¸Ð´Ð¶ÐµÐ½ÑÂ» Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ð¼ Ð¾Ð±ÑÐµÑÑÐ²Ðµ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving the Due Diligence audit methodology in a jointâstock company
Creators: name: ÐÐ²Ð»Ð¸ÐµÐ², ÐÐ¸ÑÐ°Ð¸Ð»
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2025
Subjects: Ð´Ð¾Ð»Ð¶Ð½Ð°Ñ Ð´Ð¾Ð±ÑÐ¾ÑÐ¾Ð²ÐµÑÑÐ½Ð¾ÑÑÑ
Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½Ð¾Ðµ Ð¾Ð±ÑÐµÑÑÐ²Ð¾
Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÐµ ÑÐ¸ÑÐºÐ¸
Ð¿ÑÐ¾Ð²ÐµÑÐºÐ° ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ¾Ð²
due diligence
a joint-stock company
company
investment risks
verification of counterparties

description: Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¸ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑÐ¸ÑÐºÐ¾Ð². ÐÐ°Ð´Ð°ÑÐ°Ð¼Ð¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² Ð½Ð°ÑÑÐ¾ÑÑÐµÐ¹ ÑÐ°Ð±Ð¾ÑÐµ ÑÐ²Ð»ÑÑÑÑÑ: â Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ; ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence; â Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð°ÑÐ¿ÐµÐºÑÐ¾Ð² Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ; â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¸ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Due Diligence; ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¿ÑÐ¾ÑÐµÑÑ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Due Diligence Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ. Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð»Ð¸ÑÑ Ð¼ÐµÑÐ¾Ð´Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ ÑÐ¸Ð½ÑÐµÐ·Ð°, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ñ, ÑÐ¸ÑÑÐµÐ¼Ð°ÑÐ¸Ð·Ð°ÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐºÑÐ¿ÐµÑÑÐ½ÑÑ Ð¾ÑÐµÐ½Ð¾Ðº Ð¸ ÑÑÐ°ÑÐ¸ÑÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ñ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ MatLab Ð¸ Excel. Ð ÑÐ°Ð±Ð¾ÑÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½ Due Dilligence Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ ÐºÐ°Ðº Ð¿ÑÐ¾ÑÐµÑÑ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑÐ½Ð¾Ð¹ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸ÑÐºÐ¾Ð² Ð¸ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐµÐ¹, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸ÐµÐ¼ Ð¸Ð»Ð¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð² Ð°ÐºÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Due Diligence, ÑÑÐ¸ÑÑÐ²Ð°ÑÑÐ¸Ðµ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÑ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ². ÐÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð½ÑÐµ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÑ Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¸ ÑÐ½Ð¸Ð·Ð¸ÑÑ ÑÐ¸ÑÐºÐ¸, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ Ð¿ÑÐ¸Ð¾Ð±ÑÐµÑÐµÐ½Ð¸ÐµÐ¼ Ð¸Ð»Ð¸ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸ÐµÐ¼ Ð² Ð°ÐºÑÐ¸Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹. ÐÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ, Ð²ÑÐ½Ð¾ÑÐ¸Ð¼ÑÐµ Ð½Ð° Ð·Ð°ÑÐ¸ÑÑ: 1. Due diligence ÑÐ²Ð»ÑÐµÑÑÑ Ð²Ð°Ð¶Ð½ÑÐ¼ ÑÑÐ°Ð¿Ð¾Ð¼ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð² Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ²Ð°Ñ. 2. ÐÐ¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÐµÑ Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¸Ð½Ð²ÐµÑÑÐ¸ÑÐ¸Ð¾Ð½Ð½ÑÑ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¸ ÑÐ½Ð¸Ð·Ð¸ÑÑ ÑÐ¸ÑÐºÐ¸. 3. Ð ÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾ÑÐµÑÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ due diligence ÑÑÐ¸ÑÑÐ²Ð°ÑÑ ÑÐ¿ÐµÑÐ¸ÑÐ¸ÐºÑ Ð°ÐºÑÐ¸Ð¾Ð½ÐµÑÐ½ÑÑ Ð¾Ð±ÑÐµÑÑÐ² Ð¸ Ð¿Ð¾Ð·Ð²Ð¾Ð»ÑÑÑ Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÐºÐ°ÑÐµÑÑÐ²Ð¾ Ð¸ Ð´Ð¾ÑÑÐ¾Ð²ÐµÑÐ½Ð¾ÑÑÑ Ð¿Ð¾Ð»ÑÑÐ°ÐµÐ¼Ð¾Ð¹ Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸.
description: The relevance of the work is related to the need to assess the risks and opportu-nities associated with acquiring or investing in company shares. The purpose of the study is to develop recommendations on conducting due dil-igence in joint-stock companies to improve the effectiveness of investment decisions and reduce risks. The objectives of the research in this paper are: â study of the theoretical foundations of due diligence in joint - stock compa-nies; â consideration of due diligence methods and tools; â analysis of practical aspects of due diligence in joint - stock companies; Developing recommendations for improving and optimizing the due diligence process; The object of the study is the process of Due Diligence in joint-stock companies. The work used methods of analysis and synthesis, comparison, generalization, systematization, as well as methods of expert assessments and statistical analysis using MatLab and Excel. The paper considers Due Diligence in joint-stock companies as a process of comprehensive assessment of risks and opportunities associated with the acquisition or investment in company shares, and develops recommendations for optimizing the Due Diligence process, taking into account the specifics of joint-stock companies. The proposed recommendations will improve the effectiveness of investment de-cisions and reduce the risks associated with acquiring or investing in company shares. The main provisions submitted for defense: 1. Due diligence is an important stage in making investment decisions in joint-stock companies. 2. Optimization of the due diligence process makes it possible to increase the ef-fectiveness of investment decisions and reduce risks. 3. Recommendations on optimizing the due diligence process take into account the specifics of joint-stock companies and make it possible to improve the quality and reliability of the information received.