SubstantiveanalyticSpecialistQualificationsWalkthroughsdone atplanningAuditformulaupdate55%substantiveanalyticexpectationand thresholdsDelegationRepresentationletterattachmenttemplateUse ofotherauditorstemplatesSignificantCycleWalkthroughsRepresentationLetter DatePowerPoint forcommunicationswith governanceFraudinquirieswithgovernancePrior yearunauditedinformationis not auditevidenceReducedcontrolriskFraudinquirieswith internalauditRelevanceandReliability ofAuditEvidenceITGCon SOCsystemsCommunicationswith governanceprior to issuanceRepresentationlettersignatures withrelation to theaudited entityArea isdeterminedto haveremote riskSOCReportTestingSSO/ActiveDirectorypasswordwalkthroughSpecialistscannot makeauditorjudgementsCriticalThinkingSubstantiveanalyticSpecialistQualificationsWalkthroughsdone atplanningAuditformulaupdate55%substantiveanalyticexpectationand thresholdsDelegationRepresentationletterattachmenttemplateUse ofotherauditorstemplatesSignificantCycleWalkthroughsRepresentationLetter DatePowerPoint forcommunicationswith governanceFraudinquirieswithgovernancePrior yearunauditedinformationis not auditevidenceReducedcontrolriskFraudinquirieswith internalauditRelevanceandReliability ofAuditEvidenceITGCon SOCsystemsCommunicationswith governanceprior to issuanceRepresentationlettersignatures withrelation to theaudited entityArea isdeterminedto haveremote riskSOCReportTestingSSO/ActiveDirectorypasswordwalkthroughSpecialistscannot makeauditorjudgementsCriticalThinking

Audit Methodology Update January 2025 - 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. Substantive analytic
  2. Specialist Qualifications
  3. Walkthroughs done at planning
  4. Audit formula update
  5. 55% substantive analytic expectation and thresholds
  6. Delegation
  7. Representation letter attachment template
  8. Use of other auditors templates
  9. Significant Cycle Walkthroughs
  10. Representation Letter Date
  11. PowerPoint for communications with governance
  12. Fraud inquiries with governance
  13. Prior year unaudited information is not audit evidence
  14. Reduced control risk
  15. Fraud inquiries with internal audit
  16. Relevance and Reliability of Audit Evidence
  17. ITGC on SOC systems
  18. Communications with governance prior to issuance
  19. Representation letter signatures with relation to the audited entity
  20. Area is determined to have remote risk
  21. SOC Report Testing
  22. SSO/Active Directory password walkthrough
  23. Specialists cannot make auditor judgements
  24. Critical Thinking