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1、ComprehensiveM&Aduediligencechecklistforbuyers1.Generala.Overviewi.ReadtheLetterofIntentandDefinitiveAgreementii.ReadthelatestavailableinterimfinancialstatementsrelatedtotheTarget.iii.Obtaincopiesofinternalfinancialstatementsforthehistoricalperiod.Determinethatsuchfinancialstatementsreconcileto
2、trialbalances/generalledgersforeachperiodinthehistoricalperiodiv.InterviewTargetmanagementandkeyaccountingpersonneltoobtainanunderstandingoftheoperationsandtheaccounting,reportingandcontrolsystemsv.Understandkeytermsofallsignificantcustomerandsuppliercontractsvi.Understandkeytermsofallsignifica
3、ntleaseagreementsb.Accountingpoliciesi.SummarizesignificantaccountingpoliciesadoptedbyTarget,includingjudgmentalreservesandestimatesii.Obtaindetailofanychangesinaccountingpolicies/restructuring/impairmentsrecordedbytheTarget.iii.Understandanychangeinaccountingmethodsorprinciplesduringthelastfiv
4、eyearsandthereasonssuchchangewasundertaken.iv.ReviewanylettersfromtheCompany‟soutsidetaxadvisorsandaccountantsduringthelastfiveyearsregardingtheCompany‟saccountingcontrols,methodofaccountingandotherprocedures.v.Reviewanynon-GAAPfinancialmeasuresusedinpublicdocuments,accompaniedbythemostdirectly
5、comparableGAAPfinancialmeasureandreconciliationtoGAAP,alongwithreasonsforuseofnon-GAAPmeasures.c.Audit/ReviewWorkpaperReviewi.Identificationofscope,auditprocedures,controlissues,passedadjustments,contingencies,accountingpolicies,etc.,asitrelatestoTargetii.Readthemanagementrepresentationletter,i
6、fapplicabled.Contractsi.Reviewcontractswhichhavearemainingterminexcessofone(1)year.ii.Reviewascheduleofanytransactions(includingpurchase,sale,financingorloanagreements)betweentheCompanyandanyshareholder,member,officer,director,employeeoraffiliateoftheCompany(includingspouses,childrenandPage1of3
7、0otherrelativesofanyaffiliatesthereof),andcopiesofalldocumentsrelatingtosuchtransactions.iii.Analyzecontractsorlettersofintentforthesaleoracquisitionofcapitalassetsorsecurities.iv.Reviewpowersofattorney,agencyorrepresentationagree
