HigherFeesProgressiveelaboration2007DiligenceEconomiesof scaleNegativeScope2004Section302PubliccompaniesSection404LowerFeesPositiveAS 5PCAOBFinancialExpertiseGAASPrivatecompaniesFalseBig 4RiskpremiumManagementintegrityClientsizeNon-Big 4TrueAS 2HigherFeesProgressiveelaboration2007DiligenceEconomiesof scaleNegativeScope2004Section302PubliccompaniesSection404LowerFeesPositiveAS 5PCAOBFinancialExpertiseGAASPrivatecompaniesFalseBig 4RiskpremiumManagementintegrityClientsizeNon-Big 4TrueAS 2

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