At the time of a business merger, the acquisition of a company or the arrival of new investors to a company, it is indispensable for the parties, the buyer(s) and the new investors, depending on the case, to know in detail the general situation of the company under negotiation.

The purpose of this type of audit is to determine the financial statements, the risks, to know all the legal aspects and to make a diagnosis of the management of the company in question. The final result of this audit is the presentation of reports with the analysis made, which will serve as a basis at the time of negotiation.