SeparateProcessesSignificantDisclosuresRelevantPervasiveMaterialMisstatementFurtherAuditProceduresPopulationsAdvantageSubstantiveProceduresControlAuditForm18**S.20EvidenceDocumentationDisclosure-relatedAssertionsCommonApproachFinancialStatementsRelevantDataSignificantAccountsMaterialMisstatementDual-purposeTestingAggregatingFinancialReportingProcessSeparateProcessesSignificantDisclosuresRelevantPervasiveMaterialMisstatementFurtherAuditProceduresPopulationsAdvantageSubstantiveProceduresControlAuditForm18**S.20EvidenceDocumentationDisclosure-relatedAssertionsCommonApproachFinancialStatementsRelevantDataSignificantAccountsMaterialMisstatementDual-purposeTestingAggregatingFinancialReportingProcess

TOPIC 6 - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. Separate Processes
  2. Significant Disclosures
  3. Relevant
  4. Pervasive
  5. Material Misstatement
  6. Further Audit Procedures
  7. Populations
  8. Advantage
  9. Substantive Procedures
  10. Control
  11. Audit
  12. Form 18**S.20
  13. Evidence
  14. Documentation
  15. Disclosure-related Assertions
  16. Common
  17. Approach
  18. Financial Statements
  19. Relevant Data
  20. Significant Accounts
  21. Material Misstatement
  22. Dual-purpose Testing
  23. Aggregating
  24. Financial Reporting Process