AdvantageDisclosure-relatedAssertionsMaterialMisstatementAuditFinancialReportingProcessRelevantDataEvidenceControlSignificantDisclosuresPervasiveFurtherAuditProceduresMaterialMisstatementDual-purposeTestingFinancialStatementsRelevantSeparateProcessesAggregatingCommonPopulationsSignificantAccountsForm18**S.20DocumentationSubstantiveProceduresApproachAdvantageDisclosure-relatedAssertionsMaterialMisstatementAuditFinancialReportingProcessRelevantDataEvidenceControlSignificantDisclosuresPervasiveFurtherAuditProceduresMaterialMisstatementDual-purposeTestingFinancialStatementsRelevantSeparateProcessesAggregatingCommonPopulationsSignificantAccountsForm18**S.20DocumentationSubstantiveProceduresApproach

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