Cabela's 2005 Annual Report Download - page 111

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors and Stockholders of
Cabela’s Incorporated and Subsidiaries
Sidney, Nebraska
We have audited the consolidated financial statements of Cabela’s Incorporated and Subsidiaries (the
“Company”) as of December 31, 2005 and January 1, 2005, and for each of the three years in the period ended
December 31, 2005, management’s assessment of the effectiveness of the Company’s internal control over
financial reporting as of December 31, 2005, and the effectiveness of the Company’s internal control over
financial reporting as of December 31, 2005, and have issued our reports thereon dated February 28, 2006; such
reports are included elsewhere in this Form 10-K. Our audits also included the consolidated financial statement
schedule of the Company listed in the accompanying index at Item 15. This consolidated financial statement
schedule is the responsibility of the Company’s management. Our responsibility is to express an opinion based
on our audits. In our opinion, such consolidated financial statement schedule, when considered in relation to the
basic consolidated financial statements taken as a whole, presents fairly, in all material respects, the information
set forth therein.
DELOITTE & TOUCHE LLP
Omaha, Nebraska
February 28, 2006
99