Cracker Barrel 2013 Annual Report Download - page 32

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30
To the Board of Directors and Shareholders
of Cracker Barrel Old Country Store, Inc.
Lebanon, Tennessee
We have audited the accompanying consolidated balance sheets
of Cracker Barrel Old Country Store, Inc. and its subsidiaries
(the “Company”) as of August 2, 2013 and August 3, 2012,
and the related consolidated statements of income, com-
prehensive income, changes in shareholders’ equity, and cash
ows for each of the three scal years in the period ended
August 2, 2013. ese nancial statements are the responsibil-
ity of the Company’s management. Our responsibility is to
express an opinion on these consolidated nancial statements
based on our audits.
We conducted our audits in accordance with the standards
of the Public Company Accounting Oversight Board
(United States). ose standards require that we plan and
perform the audit to obtain reasonable assurance about
whether the nancial statements are free of material misstate-
ment. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the nancial
statements. An audit also includes assessing the accounting
principles used and signicant estimates made by
management, as well as evaluating the overall nancial
statement presentation. We believe that our audits provide a
reasonable basis for our opinion.
In our opinion, such consolidated nancial statements
present fairly, in all material respects, the nancial position of
Cracker Barrel Old Country Store, Inc. and its subsidiaries
as of August 2, 2013 and August 3, 2012, and the results of
their operations and their cash ows for each of the three
scal years in the period ended August 2, 2013, 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 nancial
reporting as of August 2, 2013, based on the criteria estab-
lished in Internal Control–Integrated Framework (1992)
issued by the Commiee of Sponsoring Organizations of the
Treadway Commission and our report dated September 26,
2013 expressed an unqualied opinion on the Company’s
internal control over nancial reporting.
Nashville, Tennessee
September 26, 2013
Report Of Independent Registered Public Accounting Firm
CRACKER BARREL OLD COUNTRY STORE, INC.