This excerpt taken from the DKS DEF 14A filed Apr 20, 2009.
Communications with the Outside Auditors.
18. The Outside Auditors shall report directly to the Audit Committee and the Audit Committee will, as it deems necessary, communicate with the Outside Auditors to:
A. obtain information concerning accounting principles adopted by the Company, internal controls of the Company, Management, the Companys financial, accounting and internal auditing personnel and the impact of each on the quality and reliability of the Companys financial reporting;
B. obtain the information required to be disclosed to the Company by PCAOB requirements in connection with the conduct of an audit, including topics covered by AICPA Professional Standards, AU Sections 316, 317 and 325;
C. obtain the report required to be delivered to the Audit Committee by the Outside Auditors on critical accounting policies and practices, on alternative treatments of financial information within generally accepted accounting principles that the Outside Auditors discussed with Management and on other material written communications between the Outside Auditors and Management.
D. require the Outside Auditors to review the financial information included in the Companys Quarterly Reports on Form 10-Q in accordance with Rule 10-01(d) of Regulation S-X of the Securities and Exchange Commission (the Commission) prior to the Company filing such reports with the Commission and to provide to the Company for inclusion in the Companys Quarterly Reports on Form 10-Q any reports of the Outside Auditors required by Rule 10-01(d).