GameStop 2007 Annual Report Download - page 69

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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 2, 2008 and
February 3, 2007 and the related consolidated statements of operations, stockholders’ equity, and cash flows for the
52 week period ended February 2, 2008, for the 53 week period ended February 3, 2007 and for the 52 week period
ended January 28, 2006. In connection with our audits of the financial statements, 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 are free of material misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the financial statements, 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. as of February 2, 2008 and February 3, 2007, and the results of its
operations and its cash flows for the 52 week period ended February 2, 2008, for the 53 week period ended
February 3, 2007 and for the 52 week period ended January 28, 2006, in conformity with accounting principles
generally accepted in the United States of America.
Also, in our opinion, the financial statement schedule, when considered in relation to the basic consolidated
financial statements taken as a whole, presents fairly, in all material respects, the information set forth therein.
As discussed in Note 1 to the consolidated financial statements, the Company changed its method of
accounting for uncertainty in income taxes recognized in accordance with the provisions of FASB Interpretation
No. 48 (As Amended), Accounting for Uncertainty in Income Taxes (an interpretation of FASB Statement No. 48),
on February 4, 2007. Also, as discussed in Note 1, in 2006 the Company adopted Statement of Financial Accounting
Standards (“SFAS”) No. 123 (revised), Share-based Payment.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), GameStop Corp.’s internal control over financial reporting as of February 2, 2008, 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 31, 2008 expressed an unqualified opinion thereon.
/s/ BDO SEIDMAN, LLP
BDO Seidman, LLP
Dallas, Texas
March 31, 2008
F-2