Autodesk 2007 Annual Report Download - page 197

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2007 Annual Report
REPORT OF ERNST & YOUNG LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders of
Autodesk, Inc.
We have audited the accompanying consolidated balance sheets of Autodesk, Inc., as of January 31,
2007 and 2006 (as restated) and the related consolidated statements of income, cash flows and stockholders’
equity for each of the years ended January 31, 2007, 2006 (as restated) and 2005 (as restated). Our
audits also included the financial statement schedule listed in the Index at Item 15(a)(2). 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 Autodesk, Inc. at January 31, 2007 and 2006 (as restated), and the
consolidated results of its operations and its cash flows for the years ended January 31, 2007, 2006 (as
restated) and 2005 (as restated), 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.
As discussed in Note 2, “Restatement of Consolidated Financial Statements” the Company has
restated previously issued financial statements as of January 31, 2006 and for each of the years in the two
year period ended January 31, 2006.
As discussed in Note 1 to the Consolidated Financial Statements, effective February 1, 2006, the
Company adopted the provisions of Statement of Financial Accounting Standards No. 123 (revised 2004),
“Share-Based Payment”.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight
Board (United States), the effectiveness of Autodesk, Inc.’s internal control over financial reporting as of
January 31, 2007, based on criteria established in Internal Control—Integrated Framework issued by the
Committee of Sponsoring Organizations of the Treadway Commission and our report dated June 4, 2007
expressed an unqualified opinion thereon.
/s/ E  Y LLP
San Jose, California
June 4, 2007