AUDITORS' REPORT
To the Directors of
DIGITAL ROOSTER.COM INC.
We have audited the consolidated balance sheet of DIGITAL ROOSTER.COM INC. as at
March 31, 2000 August 31, 1999 and August 31, 1998 and the consolidated
statements of operations, deficit and cash flows for the periods then ended.
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 in accordance with generally accepted auditing
standards. Those standards require that we plan and perform an audit to obtain
reasonable assurance 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. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
In our opinion, these consolidated financial statements present fairly, in all
material respects, the financial position of the Company as at March 31, 2000
August 31, 1999 and August 31, 1998 and the results of its operations and its
cash flows for the periods then ended in accordance with generally accepted
accounting principles.
The consolidated balance sheet as at March 31, 2000 and the consolidated
statement of operations, deficit and cash flows for the seven months then ended
are presented to give effect to the change in accounting policy for revenue
recognition and a correction of an error subsequently discovered that existed at
the date of the previously issued auditors' report. We have audited the
adjustments to the March 31, 2000 consolidated financial statements and in our
opinion, such adjustments, in all material respects, are appropriate and have
been properly applied.
"Silver Gold Glatt & Grosman, llp"
Toronto, Ontario
June 1, 2000 except to Note 2 Chartered Accountants
which is as of December 14, 2001
CONSENT OF INDEPENDENT AUDITORS
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We have issued our audit report to the Directors of Digital Rooster.com Inc. as
at March 31, 2000 August 31, 1999 and August 31, 1998 and for the periods then
ended in respect of the financial statements being included on the filing on
Amendments No. 2 to Form 20-F. Our report was dated June 1, 2000, except to Note
2 to the financial statements which is as of December 14, 2001.
We consent to the inclusion of the aforementioned report on the filing of
Amendment No.2 to Form 20-F dated November 6, 2001.
SILVER GOLD GLATT & GROSMAN LLP
"Randy L. Gold"
Randy L. Gold, Partner
Toronto, Ontario
November 6, 2001