Emanuelbecamethe VicePresidentDefineda "Walk-Through"Fred wasdestroyingthe Forms9540-1Cohn,created acomputerizedaccountingsystemAnalyticalproceduresshould havebeenperformedPrepaidInventorywas beingOverstatedPrepaidconsistedof 60% ofinventoryGrant didn'trequest theForm 9540-1FredbecamethepresidentNosegregationof dutiesCOGSwerebeingoverstatedInventorywas"doublecounted"GrantThorntonwas anindependentauditFraud wasDiscoveredby GrantThorntonLowAuditRiskJGI was awholesalemeatcompanyOnlyassertionviolated wasexistenceFamilyownedbusinessCase wassettledprivately1990, Thebrothershired SteveCohn (CPA)Fred agreedto useCohn'saccountingsystem4 PCAOBassertionswereviolatedJackGreenberg,Inc. islocated inPhiladelphiaAudit Risk= (IR) X(CR) X(DR)Emanuelbecamethe VicePresidentDefineda "Walk-Through"Fred wasdestroyingthe Forms9540-1Cohn,created acomputerizedaccountingsystemAnalyticalproceduresshould havebeenperformedPrepaidInventorywas beingOverstatedPrepaidconsistedof 60% ofinventoryGrant didn'trequest theForm 9540-1FredbecamethepresidentNosegregationof dutiesCOGSwerebeingoverstatedInventorywas"doublecounted"GrantThorntonwas anindependentauditFraud wasDiscoveredby GrantThorntonLowAuditRiskJGI was awholesalemeatcompanyOnlyassertionviolated wasexistenceFamilyownedbusinessCase wassettledprivately1990, Thebrothershired SteveCohn (CPA)Fred agreedto useCohn'saccountingsystem4 PCAOBassertionswereviolatedJackGreenberg,Inc. islocated inPhiladelphiaAudit Risk= (IR) X(CR) X(DR)

Jack Greenberg, Inc. - 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. Emanuel became the Vice President
  2. Defined a "Walk-Through"
  3. Fred was destroying the Forms 9540-1
  4. Cohn, created a computerized accounting system
  5. Analytical procedures should have been performed
  6. Prepaid Inventory was being Overstated
  7. Prepaid consisted of 60% of inventory
  8. Grant didn't request the Form 9540-1
  9. Fred became the president
  10. No segregation of duties
  11. COGS were being overstated
  12. Inventory was "double counted"
  13. Grant Thornton was an independent audit
  14. Fraud was Discovered by Grant Thornton
  15. Low Audit Risk
  16. JGI was a wholesale meat company
  17. Only assertion violated was existence
  18. Family owned business
  19. Case was settled privately
  20. 1990, The brothers hired Steve Cohn (CPA)
  21. Fred agreed to use Cohn's accounting system
  22. 4 PCAOB assertions were violated
  23. Jack Greenberg, Inc. is located in Philadelphia
  24. Audit Risk = (IR) X (CR) X (DR)