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>> REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
TYSON FOODS, INC. 2005 ANNUAL REPORT
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Tyson Foods, Inc. >> 59
BOARD OF DIRECTORS AND SHAREHOLDERS
We have audited the accompanying consolidated balance sheets
of Tyson Foods, Inc. as of October 1, 2005 and October 2, 2004,
and the related consolidated statements of income, shareholders
equity, and cash flows for each of the three years in the period
ended October 1, 2005. These financial statements are the
responsibility of the Company’s management. Our responsibility
is to express an opinion on these financial 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 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 account-
ing 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 Tyson Foods, Inc. at October 1, 2005 and October 2, 2004, and
the consolidated results of its operations and its cash flows for
each of the three years in the period ended October 1, 2005, in
conformity with U.S. generally accepted accounting principles.
We also have audited, in accordance with the standards of the
Public Company Accounting Oversight Board (United States),
the effectiveness of Tyson Foods, Inc.s internal control over
financial reporting as of October 1, 2005, based on criteria
established in Internal Control Integrated Framework issued by
the Committee of Sponsoring Organizations of the Treadway
Commission and our report dated December 7, 2005
expressed an unqualified opinion thereon.
Rogers, Arkansas
December 7, 2005