Due diligence service: Due diligence is also translated as "prudent investigation". A series of investigations conducted by the acquirer during the acquisition process into the assets and liabilities, operating and financial conditions, legal relationships, as well as the opportunities and potential risks faced by the target company. It is one of the most important stages in the process of corporate mergers and acquisitions, and also an important risk prevention tool in the acquisition operation process. During the investigation process, professional experience and expert resources in management, finance, and taxation are usually utilized to form independent opinions, which are used to evaluate the advantages and disadvantages of mergers and acquisitions as decision support for management. The investigation is not limited to reviewing the historical financial situation, but also focuses on assisting the acquiring party in reasonably anticipating the future, and also occurs in the pre IPO work of venture capital and corporate public listing.