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40 Report of Independent Registered Public Accounting Firm Manpower Annual Report 2008
Report Of Independent Registered Public Accounting Firm
To The Board Of Directors And Shareholders Of Manpower Inc.:
We have audited the accompanying consolidated balance sheets of Manpower Inc. and subsidiaries (the “Company”) as of
December 31, 2008 and 2007 and the related consolidated statements of operations, shareholders’ equity, and cash fl ows
for each of the three years in the period ended December 31, 2008. These fi nancial statements are the responsibility of the
Company’s management. Our responsibility is to express an opinion on these fi nancial statements 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
fi nancial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the fi nancial statements. An audit also includes assessing the accounting principles used and
signifi cant estimates made by management, as well as evaluating the overall fi nancial statement presentation. We believe
that our audits provide a reasonable basis for our opinion.
In our opinion, such fi nancial statements present fairly, in all material respects, the fi nancial position of the Company as of
December 31, 2008 and 2007, and the results of its operations and its cash fl ows for each of the three years in the period
ended December 31, 2008, in conformity with accounting principles generally accepted in the United States of America.
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States),
the Company’s internal control over fi nancial reporting as of December 31, 2008, based on the criteria established in Internal
Control–Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our
report dated February 18, 2009 expressed an unqualifi ed opinion on the Company’s internal control over fi nancial reporting.
Deloitte & Touche LLP
Milwaukee, Wisconsin
February 18, 2009
Report Of Independent Registered Public Accounting Firm
To The Board Of Directors And Shareholders Of Manpower Inc.:
We have audited the internal control over fi nancial reporting of Manpower Inc. and subsidiaries (the “Company”) as of
December 31, 2008, based on criteria established in Internal Control–Integrated Framework issued by the Committee of
Sponsoring Organizations of the Treadway Commission (“COSO”). The Company’s management is responsible for
maintaining effective internal control over fi nancial reporting and for its assessment of the effectiveness of internal control over
fi nancial reporting included in the accompanying Management Report on Internal Control Over Financial Reporting. Our
responsibility is to express an opinion on the Company’s internal control over fi nancial 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 fi nancial reporting was maintained in all material respects. Our audit included obtaining an understanding
of internal control over fi nancial reporting, assessing the risk that a material weakness exists, testing and evaluating the
design and operating effectiveness of internal control based on the assessed risk, 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 fi nancial reporting is a process designed by, or under the supervision of, the company’s
principal executive and principal fi nancial offi cers, or persons performing similar functions, and effected by the company’s
board of directors, management, and other personnel to provide reasonable assurance regarding the reliability of fi nancial
reporting and the preparation of fi nancial statements for external purposes in accordance with generally accepted accounting
principles. A company’s internal control over fi nancial reporting includes those policies and procedures that (1) pertain to the