RiskpremiumPubliccompaniesSection302AS 5LowerFeesHigherFeesTrueFinancialExpertiseBig 4ProgressiveelaborationFalseEconomiesof scaleClientsizeGAAS2007PositiveSection404NegativeManagementintegrityPrivatecompanies2004AS 2Non-Big 4PCAOBScopeDiligenceRiskpremiumPubliccompaniesSection302AS 5LowerFeesHigherFeesTrueFinancialExpertiseBig 4ProgressiveelaborationFalseEconomiesof scaleClientsizeGAAS2007PositiveSection404NegativeManagementintegrityPrivatecompanies2004AS 2Non-Big 4PCAOBScopeDiligence

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