Buffalo Wild Wings 2005 Annual Report Download - page 49

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Stockholders
Buffalo Wild Wings, Inc.:
We have audited the accompanying consolidated balance sheets of Buffalo
Wild Wings, Inc. and subsidiaries (the Company) as of December 26, 2004 and
December 25, 2005, and the related consolidated statements of earnings,
stockholders' equity, and cash flows for each of the fiscal years in the
three−year period ended December 25, 2005. These consolidated financial
statements are the responsibility of the Company's management. Our
responsibility is to express an opinion on these consolidated 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 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 consolidated financial statements referred to above
present fairly, in all material respects, the financial position of Buffalo Wild
Wings, Inc. and subsidiaries as of December 26, 2004 and December 25, 2005, and
the results of their operations and their cash flows for each of the fiscal
years in the three−year period ended December 25, 2005, in conformity with U.S.
generally accepted accounting principles.
We have also audited, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), the effectiveness of the
Company's internal control over financial reporting as of December 25, 2005,
based on the criteria established in Internal Control − Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO"), and our report dated February 24, 2006 expressed an unqualified
opinion on management's assessment of, and the effective operation of internal
controls over financial reporting.
/S/ KPMG LLP
Minneapolis, Minnesota
February 24, 2006
33