American Eagle Outfitters 2013 Annual Report Download - page 19

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Table of Contents
Review by Independent Registered Public Accounting Firm
Ernst & Young LLP, our independent registered public accounting firm, has performed a limited review of the unaudited Consolidated Financial
Statements as of and for the thirteen week periods ended May 3, 2014 and May 4, 2013, as indicated in their report on the limited review
included below. Since they did not perform an audit, they express no opinion on the unaudited Consolidated Financial Statements referred to
above.
Review Report of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
American Eagle Outfitters, Inc.
We have reviewed the consolidated balance sheets of American Eagle Outfitters, Inc. (the Company) as of May 3, 2014 and May 4, 2013, and
the related consolidated statements of operations and retained earnings, the consolidated statements of comprehensive income, and the
consolidated statements of cash flows for the thirteen-week periods ended May 3, 2014 and May 4, 2013. These financial statements are the
responsibility of the Company’s management.
We conducted our review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of
interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting
Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our reviews, we are not aware of any material modifications that should be made to the consolidated financial statements referred to
above for them to be in conformity with U.S. generally accepted accounting principles.
We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the
consolidated balance sheet of American Eagle Outfitters, Inc. as of February 1, 2014, and the related consolidated statements of operations,
comprehensive income, stockholders’ equity, and cash flows for the year then ended (not presented herein), and we expressed an unqualified
audit opinion on those consolidated financial statements in our report dated March 13, 2014. In our opinion, the accompanying consolidated
balance sheet of American Eagle Outfitters, Inc. as of February 1, 2014, is fairly stated, in all material respects, in relation to the consolidated
balance sheet from which it has been derived.
/s/ Ernst & Young LLP
May 29, 2014
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