GameStop 2006 Annual Report Download - page 70

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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 February 3, 2007 and
January 28, 2006 and the related consolidated statements of operations, stockholders’ equity, and cash flows for the
53 week period ended February 3, 2007 and for the 52 week periods ended January 28, 2006 and January 29, 2005.
We have also audited the schedule listed in Item 15(a)(2) of this Form 10-K. These financial statements and
schedule are the responsibility of the Company’s management. Our responsibility is to express an opinion on these
financial statements and 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 audit to obtain reasonable assurance about
whether the financial statements and 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 statements 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 February 3, 2007 and January 28, 2006 and the results of its operations
and its cash flows for the 53 week period ended February 3, 2007 and for each of the 52 week periods ended
January 28, 2006 and January 29, 2005, 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.
As discussed in Note 1 to the consolidated financial statements, the Company changed its method of
accounting for share-based payment arrangements in accordance with the provisions of Statement of Financial
Accounting Standards No. 123(R) Share-based Payment, on January 29, 2006.
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 February 3,
2007, 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 April 2, 2007 expressed an
unqualified opinion thereon.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
Dallas, Texas
April 2, 2007
F-2