Final answer:
The SEC's Operation Broken Gate is an enforcement initiative targeting auditors to improve the quality of audits and enhance the credibility of financial statements.
Step-by-step explanation:
The SEC's Operation Broken Gate is an enforcement initiative targeting auditors. It is a program launched by the Securities and Exchange Commission (SEC) to focus on auditors who have failed to comply with professional standards, resulting in inaccurate financial reporting and potentially harming investors. The initiative aims to improve the quality of audits and enhance the credibility of financial statements.