Big 4DiligenceSection302PositiveNegativeAS 2AS 52004ProgressiveelaborationLowerFeesGAASPubliccompaniesManagementintegritySection404PrivatecompaniesFalseTrueNon-Big 4ClientsizeEconomiesof scaleHigherFeesScopeRiskpremium2007FinancialExpertisePCAOBBig 4DiligenceSection302PositiveNegativeAS 2AS 52004ProgressiveelaborationLowerFeesGAASPubliccompaniesManagementintegritySection404PrivatecompaniesFalseTrueNon-Big 4ClientsizeEconomiesof scaleHigherFeesScopeRiskpremium2007FinancialExpertisePCAOB

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