代表買方執行相關DD時的態度:
1. 專業態度：雖然是代表出錢的一方，應有的專業態度是絶對不能少的，在言語交談中還要更加尊敬賣方才是。因為賣方並不是相對之客戶，於執行相關詢問時，技巧很重要，不要讓賣方覺得在被質詢。
2. 專業能力：雖然要有專業尊敬的態度，但是DD最最重要的就是掌握議題。找出所有的可能資產及收入之高估或負債及費用低估者。
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