Invacare 2014 Annual Report Download - page 71

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FS-1
Report of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders
Invacare Corporation and Subsidiaries
We have audited the accompanying consolidated balance sheets of Invacare Corporation and subsidiaries as of December 31,
2014 and 2013, and the related consolidated statements of comprehensive income (loss), cash flows and shareholders’ equity for
each of the three years in the period ended December 31, 2014. 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 consolidated financial statements referred to above present fairly, in all material respects, the consolidated
financial position of Invacare Corporation and subsidiaries at December 31, 2014 and 2013, and the consolidated results of their
operations and their cash flows for each of the three years in the period ended December 31, 2014, 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.
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States),
Invacare Corporation’s internal control over financial reporting as of December 31, 2014, based on criteria established in Internal
Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013
framework) and our report dated February 26, 2015 expressed an unqualified opinion thereon.
/s/ Ernst & Young LLP
Cleveland, Ohio
February 26, 2015