EvidenceApproachFinancialStatementsPopulationsSignificantAccountsSubstantiveProceduresPervasiveDual-purposeTestingAggregatingDisclosure-relatedAssertionsAdvantageFurtherAuditProceduresCommonRelevantDataRelevantControlForm18**S.20FinancialReportingProcessSignificantDisclosuresDocumentationAuditMaterialMisstatementMaterialMisstatementSeparateProcessesEvidenceApproachFinancialStatementsPopulationsSignificantAccountsSubstantiveProceduresPervasiveDual-purposeTestingAggregatingDisclosure-relatedAssertionsAdvantageFurtherAuditProceduresCommonRelevantDataRelevantControlForm18**S.20FinancialReportingProcessSignificantDisclosuresDocumentationAuditMaterialMisstatementMaterialMisstatementSeparateProcesses

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