Big 4PrivateCompaniesEcons.ofscaleNegativeNon-Big 4GAASClientsizePubliccompanies2007ScopePositiveMgtintegritySection302Section404TrueDiligenceFalseFinancialExpertiseRiskpremiumAS 2PCAOBAS 5LowerfeesProgressiveelaborationHigherfees2004Big 4PrivateCompaniesEcons.ofscaleNegativeNon-Big 4GAASClientsizePubliccompanies2007ScopePositiveMgtintegritySection302Section404TrueDiligenceFalseFinancialExpertiseRiskpremiumAS 2PCAOBAS 5LowerfeesProgressiveelaborationHigherfees2004

Audit Fee Factors - 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. Big 4
  2. Private Companies
  3. Econs. of scale
  4. Negative
  5. Non-Big 4
  6. GAAS
  7. Client size
  8. Public companies
  9. 2007
  10. Scope
  11. Positive
  12. Mgt integrity
  13. Section 302
  14. Section 404
  15. True
  16. Diligence
  17. False
  18. Financial Expertise
  19. Risk premium
  20. AS 2
  21. PCAOB
  22. AS 5
  23. Lower fees
  24. Progressive elaboration
  25. Higher fees
  26. 2004