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

reporting process toward a higher quality. In the preceding years, the SEC mobilized various initiatives to support the preparers in building self- discipline and the understanding of appropriate and

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