Due Diligence vs. Audit in Canada | Aspen Valuations

When buying or selling a business in Canada, it’s essential to understand the difference between due diligence and an audit. While both involve reviewing financial information, their purpose, scope, and timing are different.

Timing:

  • Audit: Conducted annually or periodically to meet compliance requirements.

  • Due Diligence: Conducted before a transaction to assess value and risk.

Scope:

  • Audit: Focuses on verifying the accuracy of financial statements.

  • Due Diligence: Goes deeper, examining revenue quality, liabilities, operational issues, market conditions, and growth potential.

Objective:

  • Audit: Provides assurance to shareholders and regulators.

  • Due Diligence: Protects investors and buyers from overpaying or inheriting hidden problems.

At Aspen Valuations, our due diligence process gives Canadian clients the insights they need to proceed with confidence.

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