GAASAS 5FinancialExpertiseNegativeAS 2Section404PubliccompaniesPrivatecompaniesClientsize2004FalseManagementintegrityRiskpremiumBig 4ScopeEconomiesof scaleDiligenceHigherFees2007ProgressiveelaborationLowerFeesPCAOBPositiveSection302TrueNon-Big 4GAASAS 5FinancialExpertiseNegativeAS 2Section404PubliccompaniesPrivatecompaniesClientsize2004FalseManagementintegrityRiskpremiumBig 4ScopeEconomiesof scaleDiligenceHigherFees2007ProgressiveelaborationLowerFeesPCAOBPositiveSection302TrueNon-Big 4

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