Clientsize2007RiskpremiumAS 2MgtintegrityHigherfeesSection404Negative2004PrivateCompaniesPCAOBLowerfeesNon-Big 4PositiveFalseScopePubliccompaniesFinancialExpertiseDiligenceTrueAS 5ProgressiveelaborationEcons.ofscaleGAASBig 4Section302Clientsize2007RiskpremiumAS 2MgtintegrityHigherfeesSection404Negative2004PrivateCompaniesPCAOBLowerfeesNon-Big 4PositiveFalseScopePubliccompaniesFinancialExpertiseDiligenceTrueAS 5ProgressiveelaborationEcons.ofscaleGAASBig 4Section302

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