Specialistscannot makeauditorjudgements55%substantiveanalyticexpectationand thresholdsRelevanceandReliability ofAuditEvidenceReducedcontrolriskSubstantiveanalyticSpecialistQualificationsCommunicationswith governanceprior to issuanceRepresentationLetter DateFraudinquirieswithgovernancePrior yearunauditedinformationis not auditevidenceFraudinquirieswith internalauditCriticalThinkingRepresentationletterattachmenttemplateArea isdeterminedto haveremote riskAuditformulaupdateSignificantCycleWalkthroughsITGCon SOCsystemsRepresentationlettersignatures withrelation to theaudited entityWalkthroughsdone atplanningDelegationUse ofotherauditorstemplatesSSO/ActiveDirectorypasswordwalkthroughPowerPoint forcommunicationswith governanceSOCReportTestingSpecialistscannot makeauditorjudgements55%substantiveanalyticexpectationand thresholdsRelevanceandReliability ofAuditEvidenceReducedcontrolriskSubstantiveanalyticSpecialistQualificationsCommunicationswith governanceprior to issuanceRepresentationLetter DateFraudinquirieswithgovernancePrior yearunauditedinformationis not auditevidenceFraudinquirieswith internalauditCriticalThinkingRepresentationletterattachmenttemplateArea isdeterminedto haveremote riskAuditformulaupdateSignificantCycleWalkthroughsITGCon SOCsystemsRepresentationlettersignatures withrelation to theaudited entityWalkthroughsdone atplanningDelegationUse ofotherauditorstemplatesSSO/ActiveDirectorypasswordwalkthroughPowerPoint forcommunicationswith governanceSOCReportTesting

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