LowerFeesAS 5PCAOBAS 22004Big 4FinancialExpertisePositiveScopeSection302Progressiveelaboration2007Non-Big 4HigherFeesEconomiesof scaleFalseDiligenceTrueRiskpremiumGAASNegativePubliccompaniesPrivatecompaniesSection404ManagementintegrityClientsizeLowerFeesAS 5PCAOBAS 22004Big 4FinancialExpertisePositiveScopeSection302Progressiveelaboration2007Non-Big 4HigherFeesEconomiesof scaleFalseDiligenceTrueRiskpremiumGAASNegativePubliccompaniesPrivatecompaniesSection404ManagementintegrityClientsize

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