Attached files
file | filename |
---|---|
EXCEL - IDEA: XBRL DOCUMENT - CUBIC CORP /DE/ | Financial_Report.xls |
EX-31.2 - EX-31.2 - CUBIC CORP /DE/ | a11-13086_1ex31d2.htm |
EX-32.2 - EX-32.2 - CUBIC CORP /DE/ | a11-13086_1ex32d2.htm |
EX-31.1 - EX-31.1 - CUBIC CORP /DE/ | a11-13086_1ex31d1.htm |
EX-32.1 - EX-32.1 - CUBIC CORP /DE/ | a11-13086_1ex32d1.htm |
10-Q - 10-Q - CUBIC CORP /DE/ | a11-13086_110q.htm |
EXHIBIT 15
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board of Directors and Shareholders
Cubic Corporation
We have reviewed the condensed consolidated balance sheet of Cubic Corporation as of June 30, 2011, and the related condensed consolidated statements of income and cash flows for the three and nine months ended June 30, 2011 and 2010. These financial statements are the responsibility of the Companys management.
We conducted our reviews in accordance with standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures, and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.
Based on our reviews, we are not aware of any material modifications that should be made to the condensed consolidated financial statements referred to above for them to be in conformity with U.S. generally accepted accounting principles.
We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the consolidated balance sheet of Cubic Corporation as of September 30, 2010 and the related consolidated statements of income, changes in shareholders equity and cash flows for the year then ended (not presented herein) and in our report dated December 8, 2010, we expressed an unqualified opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying condensed consolidated balance sheet at September 30, 2010, is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived.
As discussed in Note 7 to the condensed consolidated financial statements, the condensed consolidated income and cash flow statements for the nine months ended June 30, 2010 have been restated to correct an error in the accounting for the impact of changes in exchange rates on U.S. dollar denominated cash equivalents held by a subsidiary that has a British Pound functional currency.
|
/s/ ERNST & YOUNG LLP |
| |
San Diego, California | |
August 4, 2011 |