Dish Network 2004 Annual Report Download - page 72

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64
Report of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
EchoStar Communications Corporation:
We have audited management's assessment, included in the accompanying Management’s Report on Internal
Control Over Financial Reporting, that EchoStar Communications Corporation maintained effective internal control
over financial reporting as of December 31, 2004, based on criteria established in Internal Control—Integrated
Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). EchoStar
Communications Corporation's management is responsible for maintaining effective internal control over financial
reporting and for its assessment of the effectiveness of internal control over financial reporting. Our responsibility is
to express an opinion on management's assessment and an opinion on the effectiveness of the Company’s internal
control over financial reporting based on our audit.
We conducted our audit 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 effective internal control over financial reporting was maintained in all material respects. Our audit
included obtaining an understanding of internal control over financial reporting, evaluating management's
assessment, testing and evaluating the design and operating effectiveness of internal control, and performing such
other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable
basis for our opinion.
A company's internal control over financial reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in
accordance with generally accepted accounting principles. A company's internal control over financial reporting
includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,
accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance
with generally accepted accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the
company’s assets that could have a material effect on the financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.
In our opinion, management's assessment that EchoStar Communications Corporation maintained effective internal
control over financial reporting as of December 31, 2004, is fairly stated, in all material respects, based on criteria
established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO). Also, in our opinion, EchoStar Communications Corporation maintained, in all
material respects, effective internal control over financial reporting as of December 31, 2004, based on criteria
established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO).
EchoStar Communications Corporation’s assessment of the effectiveness of internal control over financial reporting
excludes the businesses and related assets of Gemstar’s Superstar/Netlink Group L.L.C. (SNG), UVTV distribution,
and SpaceCom, which were acquired in a purchase business combination during 2004. EchoStar Communications
Corporation’s consolidated total revenues for the year ended December 31, 2004 were approximately $7.151 billion,
of which the revenues of SNG, UVTV distribution and SpaceCom represented $59.0 million, or less than 1%.
EchoStar Communications Corporation’s consolidated total assets as of December 31, 2004 were $6.029 billion, of
which the assets of SNG, UVTV distribution and SpaceCom represented $12.9 million, or less than 1%.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United
States), the consolidated balance sheets of EchoStar Communications Corporation and subsidiaries as of December