At NUMERICA we have devised an audit approach whereby services of the highest professional standards are given to clients. Our audits are conducted in accordance with International Financial Reporting Standards and International Standards on Auditing. We have a risk based approach rather than compliance based one. We always identify the risk areas and provide suggestions for improvement. It is our policy to have an ongoing active interaction with the management on a continuous basis. Beyond audit and accountancy services we try to make a world of difference by having access to a wide range of consultancy expertise through in house and alliances. Best endeavour would be put in by NUMERICA to convince the clients on such new issues that may come up and the need for such transparency. In the prevailing market situation more strong interactive relationship between bankers and auditors is desirable. We are sure that the policies adopted at NUMERICA would enable the banks to develop a strong interactive relation and bankers are welcome to visit us and understand such audit methodology.