SubstantiveProceduresDual-purposeTestingForm18**S.20Disclosure-relatedAssertionsFinancialStatementsMaterialMisstatementDocumentationPopulationsCommonSignificantDisclosuresPervasiveRelevantAuditApproachSignificantAccountsControlRelevantDataAggregatingAdvantageEvidenceMaterialMisstatementFurtherAuditProceduresSeparateProcessesFinancialReportingProcessSubstantiveProceduresDual-purposeTestingForm18**S.20Disclosure-relatedAssertionsFinancialStatementsMaterialMisstatementDocumentationPopulationsCommonSignificantDisclosuresPervasiveRelevantAuditApproachSignificantAccountsControlRelevantDataAggregatingAdvantageEvidenceMaterialMisstatementFurtherAuditProceduresSeparateProcessesFinancialReportingProcess

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