AS 5ScopeEconomiesof scaleAS 22007Section404ProgressiveelaborationDiligenceNon-Big 4HigherFeesBig 4ClientsizeSection302GAAS2004PositiveNegativePCAOBPubliccompaniesManagementintegrityPrivatecompaniesLowerFeesFalseRiskpremiumTrueFinancialExpertiseAS 5ScopeEconomiesof scaleAS 22007Section404ProgressiveelaborationDiligenceNon-Big 4HigherFeesBig 4ClientsizeSection302GAAS2004PositiveNegativePCAOBPubliccompaniesManagementintegrityPrivatecompaniesLowerFeesFalseRiskpremiumTrueFinancialExpertise

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