Investment Audit (20%)

A. There are three classifications of buying shares of other companies based on the number of ownership, explain! If the shares in another company are more than 50% then the company becomes a subsidiary company, what are the consequences and benefits? B. If you are conducting an investment audit, please state the accounts/accounting records, and any documents examined in connection with the audit. C. Mention the most risky activities/transactions in the investment audit.