PositiveFalse2004ProgressiveelaborationClientsizeNegativeRiskpremiumLowerFeesManagementintegrity2007Economiesof scaleHigherFeesSection302PCAOBAS 2Non-Big 4TrueScopeGAASAS 5PrivatecompaniesBig 4PubliccompaniesSection404FinancialExpertiseDiligencePositiveFalse2004ProgressiveelaborationClientsizeNegativeRiskpremiumLowerFeesManagementintegrity2007Economiesof scaleHigherFeesSection302PCAOBAS 2Non-Big 4TrueScopeGAASAS 5PrivatecompaniesBig 4PubliccompaniesSection404FinancialExpertiseDiligence

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