Section404PrivateCompaniesPCAOBTrueEcons.ofscale20072004LowerfeesHigherfeesAS 2AS 5PositiveNon-Big 4NegativeRiskpremiumFinancialExpertiseSection302ClientsizePubliccompaniesBig 4GAASProgressiveelaborationMgtintegrityFalseDiligenceScopeSection404PrivateCompaniesPCAOBTrueEcons.ofscale20072004LowerfeesHigherfeesAS 2AS 5PositiveNon-Big 4NegativeRiskpremiumFinancialExpertiseSection302ClientsizePubliccompaniesBig 4GAASProgressiveelaborationMgtintegrityFalseDiligenceScope

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