The annual report of Apple Computer, Inc., included the following:

Management's Annual Report on Internal Control over Financial Reporting

The Company's management is responsible for establishing and maintaining adequate control over financial reporting [....] Management conducted an evaluation of the effectiveness of the Company's internal control over financial reporting [....] Based on this evaluation, management has concluded that the company's internal control over financial reporting was effective as of September 30, 2006....

Report of Independent Registered Public Accounting Firm

The Board of Directors and Shareholders

Apple Computer, Inc.:

We have audited the accompanying consolidated balance sheets of Apple Computer, Inc. and subsidiaries (the Company) as of September 30, 2006 and September 24, 2005, and the related consolidated statements of operations, shareholders' equity and cash flows for each of the years in the three-year period ended September 30, 2006. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States)....

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of September 30, 2006 and September 24, 2005, and the results of their operations and their operations and their cash flows for each of the years in the three-year period ended September 30, 2006, in conformity with accounting principles generally accepted in the United States of America.

/S/ KPMG LLP

Mountain View, California

December 29, 2006

1. Who is responsible for Apple's financial statements?

2. By what accounting standard are the financial statements prepared?

3. Identify 1 concrete action that Apple management takes to fulfill its responsibility for the reliability of the company's financial information.

4. Which entity gave an outside, independent opinion on the Apple financial statements? Where was this entity located, and when did it release its opinion to the public?

5. Exactly what did the audit cover? Give names and dates.

6. By what standard did the auditor conduct the audit?