Specialistscannot makeauditorjudgementsReducedcontrolriskSubstantiveanalytic55%substantiveanalyticexpectationand thresholdsFraudinquirieswith internalauditUse ofotherauditorstemplatesCommunicationswith governanceprior to issuanceSSO/ActiveDirectorypasswordwalkthroughArea isdeterminedto haveremote riskRepresentationLetter DateRelevanceandReliability ofAuditEvidenceDelegationSOCReportTestingPrior yearunauditedinformationis not auditevidenceCriticalThinkingPowerPoint forcommunicationswith governanceITGCon SOCsystemsSignificantCycleWalkthroughsRepresentationlettersignatures withrelation to theaudited entityAuditformulaupdateRepresentationletterattachmenttemplateSpecialistQualificationsFraudinquirieswithgovernanceWalkthroughsdone atplanningSpecialistscannot makeauditorjudgementsReducedcontrolriskSubstantiveanalytic55%substantiveanalyticexpectationand thresholdsFraudinquirieswith internalauditUse ofotherauditorstemplatesCommunicationswith governanceprior to issuanceSSO/ActiveDirectorypasswordwalkthroughArea isdeterminedto haveremote riskRepresentationLetter DateRelevanceandReliability ofAuditEvidenceDelegationSOCReportTestingPrior yearunauditedinformationis not auditevidenceCriticalThinkingPowerPoint forcommunicationswith governanceITGCon SOCsystemsSignificantCycleWalkthroughsRepresentationlettersignatures withrelation to theaudited entityAuditformulaupdateRepresentationletterattachmenttemplateSpecialistQualificationsFraudinquirieswithgovernanceWalkthroughsdone atplanning

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