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The video tutorial discusses the importance of quality control in a firm, especially in the context of auditing public companies. It emphasizes the need for dedicated individuals to oversee compliance with quality control processes and procedures. The firm's commitment to maintaining high quality standards is emphasized in all training, communication, and strategic planning efforts. Despite a focus on growth, maintaining current levels of quality is a priority. This dedication to quality control has been praised by the PCAOB, despite auditing a small number of public companies.