DUE DILIGENCE: ESSENCE AND POSSIBLE PROSPECTS OF DEVELOPMENT

The subject of the study is a set of theoretical, methodological principles for the implementation of the due diligence procedure as an audit service in Ukraine. The methodological basis of the study is general scientific and special methods of cognition. There was clarified the concept of due diligence as audit service using the methods of theoretical generalization, comparison of the accounting, and due diligence by the method of comparison....