Wendy's 2010 Annual Report Download - page 85

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Member of
Wendy’s/Arby’s Restaurants, LLC
Atlanta, Georgia
We have audited the accompanying consolidated balance sheets of Wendy’s/Arby’s Restaurants, LLC and subsidiaries
(a wholly owned subsidiary of Wendy’s/Arby’s Group, Inc.) (the “Company”) as of January 2, 2011 and January 3,
2010, and the related consolidated statements of operations, invested equity, and cash flows for each of the three years
in the period ended January 2, 2011. 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 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. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of
internal control over financial reporting as a basis for designing audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion. 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 financial statements present fairly, in all material respects, the financial position of
the Company as of January 2, 2011 and January 3, 2010, and the results of its operations and its cash flows for each
of the three years in the period ended January 2, 2011, in conformity with accounting principles generally accepted in
the United States of America.
/s/ Deloitte & Touche LLP
Atlanta, Georgia
March 2, 2011
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