Artikel Jurnal Internasional Menjelajahi proses uji tuntas tradisional di Afrika Selatan
Effectiveness of the due diligence (DD) process, and whether they contributed to the merger and
Acquisition (M & A) success or failure, was an ongoing debate in audit research and guarantees. ] This article contributes to the debate by examining traditional DD in South Africa (SA) using a qualitative research approach. A data set from the traditional DD process was compiled from
literature, which formed the basis for the agenda of interviews conducted with the financial company 1945 and audit practitioners in SA. The findings indicate that the DD process was
considered a developing process, in which the DD process of the last decade was considered to be significantly different from the DD required in the current acquisition. Traditional DD, while
is considered very necessary, has shortcomings in its implementation rather than the model. At
At present, it was found that a lot of focus was placed on accounting and legal aspects, while others were neglected by critical problems; macro-environment, management information systems, marketing and production are aspects that are overlooked. This article proposes a critical new trend in
the form and manner of the DD process that is currently flawed in SA which is useful for DD practitioners in the present and in the future for the success of local M & A.