In order to build rapport with a client it is important to respect the client's values and beliefs. This does not mean that you have to agree with them, but we have to be willing to see events from their perspective.
Having taken on the client, a coach needs to work with them at the value and beliefs level, as it is at these higher levels that it is possible to fully unlock the potential for performance and behaviour change. So, as an example, even if a client has the skills and capabilities, he will not use them if his belief is such that he can't. Even if he believes he can, he won't if he is not motivated by his values to do so.
By working with beliefs and values we are working directly with the client's beliefs about themselves and with their self-esteem and motivation, both vital ingredients to success and excellence.
We need to work with the client to discard the beliefs that are holding them back, and replace them with beliefs that are conducive to success and the desired results.