Section404FinancialExpertiseGAASMgtintegrityRiskpremium2004HigherfeesBig 42007FalseDiligenceAS 5TrueNon-Big 4PubliccompaniesPCAOBSection302ScopeNegativePrivateCompaniesPositiveEcons.ofscaleAS 2ProgressiveelaborationLowerfeesClientsizeSection404FinancialExpertiseGAASMgtintegrityRiskpremium2004HigherfeesBig 42007FalseDiligenceAS 5TrueNon-Big 4PubliccompaniesPCAOBSection302ScopeNegativePrivateCompaniesPositiveEcons.ofscaleAS 2ProgressiveelaborationLowerfeesClientsize

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