Our approach to audit services is based on an extensive audit methodology in accordance with the International Standards on Auditing and the professional regulations in Greece. Detailed procedures for the provision of audit services are set out in the BDO Audit Manual. Our audit planning and strategy is ‘business risk’ focused and therefore tailored for each of our clients to reflect the specific operational, regulatory and financial risks they face. Our approach is supported by our integrated software toolkit APT, resulting in a more effective and efficient service delivery to all our clients. Our consistent, shared, global audit methodology manages both our clients’ and our proper risk effectively. Due to the fact that we use a common audit methodology and common software platforms around the world, we are consistent and transparent about our work and how it is performed.