, remedy or prevent the recurrence of similar facts or behaviors; (5) level of cooperation of the auditor with the SEC Office or any obstruction for justice such as providing relevant facts or evidence

measures when an error is found and preventative measures to prevent the reoccurrence of such error. 3.3 Back Office Supporting System 3.3.1 Establishment of Funds and Preparation of Prospectus Objective A

Translation) (6) Having corrective measures when an error is found and preventative measures to prevent the reoccurrence of such error. 3.3 Back Office Supporting System 3.3.1 Establishment of Funds and

Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................