Dual-purposeTestingMaterialMisstatementSignificantDisclosuresApproachControlSeparateProcessesFinancialStatementsCommonFinancialReportingProcessGeneralLedgerSignificantAccountsDocumentationPopulationsAuditSubstantiveProceduresFurtherAuditProceduresEvidenceAggregatingForm18**S.20RelevantDataAdvantageDocumentationPervasiveEffectivenessDual-purposeTestingMaterialMisstatementSignificantDisclosuresApproachControlSeparateProcessesFinancialStatementsCommonFinancialReportingProcessGeneralLedgerSignificantAccountsDocumentationPopulationsAuditSubstantiveProceduresFurtherAuditProceduresEvidenceAggregatingForm18**S.20RelevantDataAdvantageDocumentationPervasiveEffectiveness

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