ProgressiveelaborationGAASPositive2004PrivatecompaniesSection404Big 4NegativeAS 2ClientsizeNon-Big 4ManagementintegrityAS 5LowerFeesDiligencePCAOB2007ScopeEconomiesof scaleRiskpremiumHigherFeesFalsePubliccompaniesSection302TrueFinancialExpertiseProgressiveelaborationGAASPositive2004PrivatecompaniesSection404Big 4NegativeAS 2ClientsizeNon-Big 4ManagementintegrityAS 5LowerFeesDiligencePCAOB2007ScopeEconomiesof scaleRiskpremiumHigherFeesFalsePubliccompaniesSection302TrueFinancialExpertise

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