The Russian economy in the context of modern challenges
- Authors:
- Erkin T. Shodiev, Dilmurod Sidikov
- Work direction:
- Обеспечение устойчивости предприятий реального сектора экономики в период нестабильности
- Abstract:
- 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 sections, information sources, formats for presenting risk assessment outcomes, and the procedure for formulating conclusions and recommendations. As a result, an internal reporting standard is presented as an instrument for improving financial transparency, supporting investment attractiveness, strengthening audit-related services, and reducing information asymmetry in the decision-making process.
- Keywords:
- investment attractiveness, due diligence, audit services, internal standard, financial transparency