To sell well, you must also spare a thought for the buyer. Even more so at a time when the market is riddled with doubt. Often limited to a laundry list of seller concerns, sell-side due diligence has become more holistic and inclusive in recent years. How can it be used as a lever to get the best deal? What are the non-negotiables? And beyond the financial aspects of an audit, what factors should the seller not overlook?