AuditApproachAggregatingSeparateProcessesFurtherAuditProceduresSignificantAccountsSubstantiveProceduresMaterialMisstatementPopulationsControlRelevantDataPervasiveFinancialStatementsRelevantMaterialMisstatementForm18**S.20AdvantageDual-purposeTestingDocumentationEvidenceSignificantDisclosuresDisclosure-relatedAssertionsFinancialReportingProcessCommonAuditApproachAggregatingSeparateProcessesFurtherAuditProceduresSignificantAccountsSubstantiveProceduresMaterialMisstatementPopulationsControlRelevantDataPervasiveFinancialStatementsRelevantMaterialMisstatementForm18**S.20AdvantageDual-purposeTestingDocumentationEvidenceSignificantDisclosuresDisclosure-relatedAssertionsFinancialReportingProcessCommon

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