LowerfeesMgtintegrityAS 2Non-Big 4ProgressiveelaborationTrueScopePubliccompaniesFinancialExpertise2007Big 4Section404AS 5PrivateCompaniesPCAOBRiskpremiumClientsizeDiligenceNegativeEcons.ofscaleFalse2004Section302HigherfeesPositiveGAASLowerfeesMgtintegrityAS 2Non-Big 4ProgressiveelaborationTrueScopePubliccompaniesFinancialExpertise2007Big 4Section404AS 5PrivateCompaniesPCAOBRiskpremiumClientsizeDiligenceNegativeEcons.ofscaleFalse2004Section302HigherfeesPositiveGAAS

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