Earthlink 2000 Annual Report Download - page 34

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REPORT OF INDEPENDENT AUDITORS
To The Board of Directors and Stockholders of EarthLink, Inc.:
We have audited the accompanying consolidated balance sheet of EarthLink, Inc. as of December 31, 2000, and the related consolidated
statements of operations, stockholders' equity, and cash flows for the year ended December 31, 2000. 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 audit.
We conducted our audit in accordance with auditing standards generally accepted in the 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 audit provides a reasonable basis for our opinion.
In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position
of EarthLink, Inc. at December 31, 2000, and the consolidated results of their operations and their cash flows for the year ended December 31,
2000, in conformity with accounting principles generally accepted in the United States.
F
-
2
/s/ Ernst & Young LLP
Atlanta, Georgia
January 29, 2001