Starbucks 2005 Annual Report Download - page 81

Item 9. Changes in and Disagreements with Independent Registered Public Accounting Firm on
Accounting and Financial Disclosure
Not applicable.
Item 9A. Controls and Procedures
Disclosure Controls and Procedures
The Company carried out an evaluation, under the supervision and with the participation of the Company's
management, including the chief executive officer and the chief financial officer, of the effectiveness of the
design and operation of the disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities Exchange Act of 1934, as amended (the ""Exchange Act''). Based upon that evaluation,
the Company's chief executive officer and chief financial officer concluded that the Company's disclosure
controls and procedures are effective, as of the end of the period covered by this Report (October 2, 2005), in
ensuring that material information relating to Starbucks Corporation, including its consolidated subsidiaries,
required to be disclosed by the Company in reports that it files or submits under the Exchange Act is recorded,
processed, summarized and reported within the time periods specified in the SEC rules and forms. There were
no changes in the Company's internal control over financial reporting during the quarter ended October 2,
2005, that have materially affected, or are reasonably likely to materially affect, the Company's internal
control over financial reporting.
Report of Management on Internal Control over Financial Reporting
The management of Starbucks is responsible for establishing and maintaining adequate internal control over
financial reporting. Internal control over financial reporting is a process to provide reasonable assurance
regarding the reliability of our financial reporting for external purposes in accordance with accounting
principles generally accepted in the United States of America. Internal control over financial reporting
includes maintaining records that in reasonable detail accurately and fairly reflect our transactions; providing
reasonable assurance that transactions are recorded as necessary for preparation of our financial statements;
providing reasonable assurance that receipts and expenditures of company assets are made in accordance with
management authorization; and providing reasonable assurance that unauthorized acquisition, use or disposi-
tion of company assets that could have a material effect on our financial statements would be prevented or
detected on a timely basis. Because of its inherent limitations, internal control over financial reporting is not
intended to provide absolute assurance that a misstatement of our financial statements would be prevented or
detected.
Management conducted an evaluation of the effectiveness of our internal control over financial reporting
based on the framework and criteria established in Internal Control Ì Integrated Framework, issued by the
Committee of Sponsoring Organizations of the Treadway Commission. This evaluation included review of the
documentation of controls, evaluation of the design effectiveness of controls, testing of the operating
effectiveness of controls and a conclusion on this evaluation. Based on this evaluation, management concluded
that the Company's internal control over financial reporting was effective as of October 2, 2005. Manage-
ment's assessment of the effectiveness of our internal control over financial reporting as of October 2, 2005 has
been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their
report which is included in Item 8 of this Report.
Item 9B. Other Information
None.
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