Delta Airlines 2012 Annual Report Download - page 55

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of Delta Air Lines, Inc.
We have audited the accompanying consolidated balance sheets of Delta Air Lines, Inc. (the Company) as of December 31, 2012 and 2011
, and
the related consolidated statements of operations, comprehensive income (loss), stockholders' (deficit) equity, and cash flows for each of the three
years in the period ended December 31, 2012
. These financial statements are the responsibility of the Company's management. Our responsibility is
to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial position of Delta Air
Lines, Inc. at December 31, 2012 and 2011
, and the consolidated results of its operations and its cash flows for each of the three years in the period
ended December 31, 2012 , in conformity with U.S. generally accepted accounting principles.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), Delta Air Lines,
Inc.'s internal control over financial reporting as of December 31, 2012 , based on criteria established in Internal Control-
Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission and our report dated February 12, 2013
expressed an unqualified
opinion thereon.
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/s/ Ernst & Young LLP
Atlanta, Georgia
February 12, 2013