I have lived and breathed a major audit tender, seen the highs and lows as each firm grappled to understand the target and impress the audience leaving them confident in the promised deliverable. I have read proposals and seen things that stood out (both positive and negative), it is absolutely key that firms understand the DNA of the target company, what drives it and what is important to the entire management community and not just the finance teams. This experience may, to my mind, prove invaluable support as companies and firms drive towards delivering or receiving the best that an audit can deliver.