TrueHigherFeesFalseScopeProgressiveelaborationBig 4PCAOBFinancialExpertiseNon-Big 4Economiesof scaleDiligenceClientsizePubliccompaniesPrivatecompaniesPositiveLowerFees2007GAAS2004AS 2RiskpremiumNegativeAS 5Section404Section302ManagementintegrityTrueHigherFeesFalseScopeProgressiveelaborationBig 4PCAOBFinancialExpertiseNon-Big 4Economiesof scaleDiligenceClientsizePubliccompaniesPrivatecompaniesPositiveLowerFees2007GAAS2004AS 2RiskpremiumNegativeAS 5Section404Section302Managementintegrity

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