SignificantAccountsEvidenceSeparateProcessesAggregatingFinancialReportingProcessPopulationsMaterialMisstatementCommonControlPervasiveEffectivenessDocumentationRelevantDataSignificantDisclosuresGeneralLedgerAuditAdvantageDocumentationForm18**S.20SubstantiveProceduresFurtherAuditProceduresFinancialStatementsApproachDual-purposeTestingSignificantAccountsEvidenceSeparateProcessesAggregatingFinancialReportingProcessPopulationsMaterialMisstatementCommonControlPervasiveEffectivenessDocumentationRelevantDataSignificantDisclosuresGeneralLedgerAuditAdvantageDocumentationForm18**S.20SubstantiveProceduresFurtherAuditProceduresFinancialStatementsApproachDual-purposeTesting

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