FinancialExpertiseNegativeMgtintegrityNon-Big 42004PositiveGAASBig 4PubliccompaniesSection302AS 2Econs.ofscalePrivateCompanies2007PCAOBProgressiveelaborationSection404FalseLowerfeesScopeRiskpremiumHigherfeesClientsizeAS 5DiligenceTrueFinancialExpertiseNegativeMgtintegrityNon-Big 42004PositiveGAASBig 4PubliccompaniesSection302AS 2Econs.ofscalePrivateCompanies2007PCAOBProgressiveelaborationSection404FalseLowerfeesScopeRiskpremiumHigherfeesClientsizeAS 5DiligenceTrue

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