DD and reporting disclosures

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    I may be a bit naive here, but I was wondering that with the level of information that the annual reports of big corporations contain and the assurances existing and all the disclosures from BoDs and the CEOs and the audit and compensation commitees etc , would all the information needed be enough to have it all?
    Shouldn’t the same apply also for all entities audited from big 4 or 5?
    Combined with ethics standards discussed in another topic and all representations and warranties and indemnities of the agreements, would the DD process be of a marginal importance?

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