CriticalThinkingAuditformulaupdateSubstantiveanalyticSignificantCycleWalkthroughs55%substantiveanalyticexpectationand thresholdsSpecialistQualificationsSpecialistscannot makeauditorjudgementsFraudinquirieswith internalauditSOCReportTestingRelevanceandReliability ofAuditEvidenceITGCon SOCsystemsRepresentationletterattachmenttemplateDelegationPowerPoint forcommunicationswith governanceReducedcontrolriskFraudinquirieswithgovernanceWalkthroughsdone atplanningUse ofotherauditorstemplatesCommunicationswith governanceprior to issuanceRepresentationlettersignatures withrelation to theaudited entityPrior yearunauditedinformationis not auditevidenceRepresentationLetter DateSSO/ActiveDirectorypasswordwalkthroughArea isdeterminedto haveremote riskCriticalThinkingAuditformulaupdateSubstantiveanalyticSignificantCycleWalkthroughs55%substantiveanalyticexpectationand thresholdsSpecialistQualificationsSpecialistscannot makeauditorjudgementsFraudinquirieswith internalauditSOCReportTestingRelevanceandReliability ofAuditEvidenceITGCon SOCsystemsRepresentationletterattachmenttemplateDelegationPowerPoint forcommunicationswith governanceReducedcontrolriskFraudinquirieswithgovernanceWalkthroughsdone atplanningUse ofotherauditorstemplatesCommunicationswith governanceprior to issuanceRepresentationlettersignatures withrelation to theaudited entityPrior yearunauditedinformationis not auditevidenceRepresentationLetter DateSSO/ActiveDirectorypasswordwalkthroughArea isdeterminedto haveremote risk

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