Dish Network 2000 Annual Report Download - page 53

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REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
F–2
To EchoStar Communications Corporation:
We have audited the accompanying consolidated balance sheets of EchoStar Communications Corporation (a
Nevada corporation) and subsidiaries as of December 31, 1999 and 2000, and the related consolidated statements of
operations and comprehensive loss, changes in stockholders’ deficit and cash flows for each of the three years in the
period ended December 31, 2000. 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 auditing standards generally accepted in the 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 EchoStar Communications Corporation and subsidiaries as of December 31, 1999
and 2000, and the consolidated results of their operations and their cash flows for each of the three years in the period
ended December 31, 2000, in conformity with accounting principles generally accepted in the United States.
ARTHUR ANDERSEN LLP
Denver, Colorado,
March 6, 2001.