GameStop 2005 Annual Report Download - page 74

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Report of Independent Registered Public Accounting Firm
Board of Directors and Stockholders
GameStop Corp.
Grapevine, Texas
We have audited the accompanying consolidated balance sheets of GameStop Corp. as of January 28, 2006 and
January 29, 2005 and the related consolidated statements of operations, stockholders’ equity, and cash flows for the
52 week periods ended January 28, 2006, January 29, 2005, and January 31, 2004. We have also audited the
schedule listed in Item 15(a)(2) of this Form 10-K. These financial statements and the schedule are the respon-
sibility of the Company’s management. Our responsibility is to express an opinion on these financial statements and
the schedule 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 audits to obtain reasonable assurance about
whether the financial statements and the schedule are free of material misstatement. An audit includes examining,
on a test basis, evidence supporting the amounts and disclosures in the financial statements and schedule, assessing
the accounting principles used and significant estimates made by management, as well as evaluating the overall
presentation of the financial statement and schedule. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects,
the financial position of GameStop Corp. at January 28, 2006 and January 29, 2005 and the results of its operations
and its cash flows for each of the 52 week periods ended January 28, 2006, January 29, 2005, and January 31, 2004,
in conformity with accounting principles generally accepted in the United States of America.
Also, in our opinion, the schedule presents fairly, in all material respects, the information set forth herein.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), the effectiveness of GameStop Corp.s internal control over financial reporting as of January 28,
2006, based on criteria established in Internal Control — Integrated Framework issued by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO), and our report dated March 29, 2006 expressed
an unqualified opinion thereon.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
Dallas, Texas
March 29, 2006
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