Rayovac 2005 Annual Report Download - page 82
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$883 million included in the consolidated fi nancial
statements of Spectrum Brands, Inc. and subsid-
iaries as of and for the year ended September 30,
2005. Our audit of internal control over fi nancial
reporting of the Company also excluded an evalua-
tion of the internal control over fi nancial reporting
of the Acquired Companies.
We also have audited, in accordance with the
standards of the Public Company Accounting Over-
sight Board (United States), the consolidated balance
sheets of Spectrum Brands, Inc. and subsidiaries as
of September 30, 2005 and 2004, and the related
consolidated statements of operations, sharehold-
ers’ equity and cash fl ows for each of the years in
the three-year period ended September 30, 2005,
and our report dated December 14, 2005 expressed
an unqualifi ed opinion on those consolidated
fi nancial statements.
Atlanta, Georgia
December 14, 2005
2005 Form 10-K Annual Report
Spectrum Brands, Inc.
SPECTRUM BRANDS, INC.62