Erkin T. Shodiev

this paper substantiates the need to develop and implement an internal standard for preparing due diligence final reports within audit organizations. The study argues that standardized reporting increases the analytical value, comparability, and practical usefulness of due diligence results for investors, creditors, owners, and corporate managers. The proposed approach is especially relevant under contemporary economic challenges, when investment decisions require timely, structured, and risk-sensitive information. The paper systematizes the purpose of the report, its users, structural section...