英语论文网

Report of Independent Registered Public Accounting Firm
The Board of Directors and StockholdersFedEx CorporationWe have audited the accompanying consolidated balance sheets of FedEx Corporation as of May 31, 2007 and 2006, and the relatedconsolidated statements of income, changes in stockholders’ investment and comprehensive income, and cash flows for each of thethree years in the period ended May 31, 2007. 英语论文网www.51lunwen.org  These financial statements are the responsibility of the Company’s management. Ourresponsibility 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 freeof material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used and significant estimates made by management, as wellas evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.In our opinion, the financial statements referred to above present fairly, in all material respects, the consolidated financial positionof FedEx Corporation at May 31, 2007 and 2006, and the consolidated results of its operations and its cash flows for each of the threeyears in the period ended May 31, 2007, in conformity with U.S. generally accepted accounting principles.As discussed in Note 1 to the consolidated financial statements, effective June 1, 2006, the Company adopted Statement of FinancialAccounting Standards (“SFAS”) No. 123 (revised 2004), “Share-Based Payment,” and effective May 31, 2007 the Company adoptedSFAS No. 158, “Employer’s Accounting for Defined Benefit Pension and Other Postretirement Benefit Plans – An Amendment of FASBStatements No. 87, 88, 106 and 132(R).”We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the effectivenessof FedEx Corporation’s internal control over financial reporting as of May 31, 2007, based on criteria established in InternalControl – Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission and our reportdated July 9, 2007 expressed an unqualified opinion thereon.
本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。