大家翻譯財經或法律文件時，可能會碰到due diligence一詞，一時不能確定如何處理。試看以下句子：

Completion of the project is subject to Party A's satisfaction with the outcome of the due diligence process performed on Party B by its attorney.

查遍坊間的財經、法律詞彙，卻鮮有載列這個詞語的釋義，到底甚麼叫「適當的謹慎過程」呢？

其實，due diligence是指律師、會計師等專業人員以專業身份和知識審核有關資料是否真確齊備的一個過程。舉例，內地一家發電廠有意在香港上市，香港的代表律師、會計師可能需要派員親赴電廠，查核這家電廠一切文件、紀錄，確定是否具備法人資格，和在該處上市的批文、賬目是否齊備兼符合會計慣例等。這個審查過程，業內稱之為「盡職審查」。因此，以上句子可譯成：

對代表律師就乙方進行的盡職審查結果，甲方必須感到滿意，本合同方可完成。

We have done our best to ensure the tips posted here are correct and reliable. However, most of them are reflections of translators' experience and should not be construed as professional advice. By clicking into any tip, you fully understand and accept the above statements and agree to absolve us of liability (if any) for any losses which may be incurred by you as a result of any incorrect information contained in such tips.