Higherfees2007FinancialExpertiseAS 5Section404PubliccompaniesRiskpremiumFalseTrueAS 2PCAOBScopeMgtintegrityGAASPositiveBig 4Econs.ofscaleNegativeProgressiveelaborationNon-Big 4ClientsizeDiligencePrivateCompaniesLowerfeesSection3022004Higherfees2007FinancialExpertiseAS 5Section404PubliccompaniesRiskpremiumFalseTrueAS 2PCAOBScopeMgtintegrityGAASPositiveBig 4Econs.ofscaleNegativeProgressiveelaborationNon-Big 4ClientsizeDiligencePrivateCompaniesLowerfeesSection3022004

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