EffectivenessSeparateProcessesPervasiveApproachRelevantDataGeneralLedgerFinancialStatementsAdvantageDocumentationCommonSignificantAccountsSignificantDisclosuresMaterialMisstatementFurtherAuditProceduresFinancialReportingProcessControlAuditEvidenceAggregatingDual-purposeTestingDocumentationForm18**S.20PopulationsSubstantiveProceduresEffectivenessSeparateProcessesPervasiveApproachRelevantDataGeneralLedgerFinancialStatementsAdvantageDocumentationCommonSignificantAccountsSignificantDisclosuresMaterialMisstatementFurtherAuditProceduresFinancialReportingProcessControlAuditEvidenceAggregatingDual-purposeTestingDocumentationForm18**S.20PopulationsSubstantiveProcedures

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