which entity is a related entity of an iesba audit client?

Which entity is a related entity of an IESBA audit client? An entity that has control over the audit client regardless of materiality An entity that has control over the audit client, and the audit client is not material to the entity An entity over which the audit client has significant influence, and the investment represents 5% of the audit client's total assets An entity that is under common control with the audit client, and the audit client and the entity are each material to the controlling entity