Huntington National Bank 2005 Annual Report Download - page 100

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM HUNTINGTON BANCSHARES INCORPORATED
To the Board of Directors and Shareholders of
Huntington Bancshares Incorporated
Columbus, Ohio
We have audited the accompanying consolidated balance sheets of Huntington Bancshares Incorporated and subsidiaries (the
‘‘Company’’) as of December 31, 2005 and 2004, and the related consolidated statements of income, changes in shareholders’
equity, and cash flows for the years then ended. These consolidated 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. The consolidated
financial statements of the Company for the year ended December 31, 2003 were audited by other auditors whose report, dated
January 16, 2004 (except for Note 25, as to which the date is January 27, 2004), expressed an unqualified opinion on those
financial statements and included an explanatory paragraph that described the adoption of new accounting guidance for variable
interest entities in 2003.
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, such consolidated 2005 and 2004 financial statements present fairly, in all material respects, the financial position
of Huntington Bancshares Incorporated and subsidiaries at December 31, 2005 and 2004, and the results of their operations and
their cash flows for the years then ended 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
effectiveness of the Company’s internal control over financial reporting as of December 31, 2005, based on the criteria established
in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission
and our report dated February 14, 2006 expressed an unqualified opinion on management’s assessment of the effectiveness of the
Company’s internal control over financial reporting and an unqualified opinion on the effectiveness of the Company’s internal
control over financial reporting.
Deloitte & Touche LLP
Columbus, Ohio
February 14, 2006
98