gases (PFCs); - Sulfur hexafluoride (SF6), and; - Nitrogen trifluoride (NF3). - Nitrogen trifluoride (NF3) is now considered a potent contributor to climate change and is therefore mandated to be included

follows: The leaders of the audit firms are the potent figure towards the internal culture. Should they prioritize the direction of policies and procedures that expresses the importance and necessity of

propose recommendations for the improvement of each element in quality control system as follows: 1. Leadership Responsibilities for Quality within the Firm The leaders of the audit firms are the potent

inspection in 2019 1. Leadership Responsibilities for Quality within the Firm Audit firm’s leader is a potent figure influencing the development of robust system of quality control within the firm. In this