The following questions could arise among the issues you might face when buying shares or a stake in a company or any other financial operation aiming to combine/reorganise a business in which you take part:

Is the ledger value recorded in the books reliable?
Has an assessment of the possible legal, fiscal, labour,
environmental or data protection contingencies been made and are these going
to be taken into account in the transaction?

In this kind of operations, in addition to auditing the accounts of the balance sheets for the companies involved, additional procedures known as "due diligence" are carried out whose aim is to ensure that all your interestss as an agent in the operation, are preserved, providing you as much information as required for the negotiations.