PervasiveDocumentationAdvantageDual-purposeTestingFinancialReportingProcessControlEffectivenessEvidenceAggregatingAuditApproachSeparateProcessesForm18**S.20SignificantAccountsFurtherAuditProceduresFinancialStatementsSignificantDisclosuresCommonPopulationsMaterialMisstatementDocumentationSubstantiveProceduresRelevantDataGeneralLedgerPervasiveDocumentationAdvantageDual-purposeTestingFinancialReportingProcessControlEffectivenessEvidenceAggregatingAuditApproachSeparateProcessesForm18**S.20SignificantAccountsFurtherAuditProceduresFinancialStatementsSignificantDisclosuresCommonPopulationsMaterialMisstatementDocumentationSubstantiveProceduresRelevantDataGeneralLedger

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