Salesforce.com 2014 Annual Report Download - page 66

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Report of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders of salesforce.com, inc.
We have audited the accompanying consolidated balance sheets of salesforce.com, inc. as of January 31,
2014 and 2013, and the related consolidated statements of operations, comprehensive loss, stockholders’ equity
and cash flows for each of the three years in the period ended January 31, 2014. Our audits also included the
financial statement schedule listed in the Index at Item 15(c). 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. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating
the overall financial statement presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
consolidated financial position of salesforce.com, inc. at January 31, 2014 and 2013, and the consolidated results
of its operations and its cash flows for each of the three years in the period ended January 31, 2014, in conformity
with U.S. generally accepted accounting principles. Also, in our opinion, the related financial statement schedule,
when considered in relation to the basic financial statements taken as a whole, presents fairly in all material
respects the information set forth therein.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), salesforce.com inc.’s internal control over financial reporting as of January 31, 2014, based on
criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission 1992 framework and our report dated March 5, 2014 expressed an
unqualified opinion thereon.
/s/ E
RNST
&Y
OUNG
LLP
San Jose, California
March 5, 2014
62