Sony 2000 Annual Report Download - page 99

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SONY CORPORATION ANNUAL REPORT 2000
97
REPORT OF INDEPENDENT ACCOUNTANTS
April 27, 2000, except for the stock split
as described in Note 17
as to which the date is May 19, 2000
To the Stockholders and Board of Directors of
Sony Corporation (Sony Kabushiki Kaisha)
In our opinion, the accompanying consolidated balance sheets and the related consolidated
statements of income, cash flows and changes in stockholders’ equity present fairly, in all material
respects, the financial position of Sony Corporation and its consolidated subsidiaries at March 31,
1999 and 2000, and the results of their operations and their cash flows for each of the three years
in the period ended March 31, 2000, in conformity with accounting principles generally accepted
in the United States of America. 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 of these statements in accordance with auditing standards
generally accepted in the United States of America which 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, assessing the accounting principles used and significant
estimates made by management, and evaluating the overall financial statement presentation. We
believe that our audits provide a reasonable basis for the opinion expressed above.