that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

20 Automotive 21 Electronic Components 22 Steel 23 Construction Services 2,740.10 2 24 Home & Office Products 30.00 1 25 Property Funds and Real Estate Investment Trust 1,000.00 1 26 Packaging 27

Electronic Components 22 Steel 200 1 23 Construction Services 24 Home & Office Products 25 Property Funds and Real Estate Investment Trust 26 Packaging 27 Professional Services 28 Companies Under