尽职调查的中文解释
指对潜在投资目标或借款人的经营和管理进行调查,以核实重要事项,通常由投资者或牵头经办人进行。在会计师事务所,due diligence泛指例行审计以外的稽核任务。
Due Diligence Process的英文解释
The
investigation process into the operation and
management of a
potentialinvestment target or borrower to
verify material facts. It is usually performed by investors or lead managers.