In the process of an acquisition, the acquiring firm is often allowed to see the target firm's internal books. The acquiring firm does an internal audit. Offers are often made contingent upon the resolution of the due dilengence process.
DUE DILENGENCE
Meaning of DUE DILENGENCE in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012