text: To the Shareholders of Rogers Communications Inc.: 
  
  An audit involves performing procedures to obtain audit evidence about 
  the amounts and disclosures in the consolidated financial statements. 
  The procedures selected depend on our 
  including the 
  assessment of the risks of material misstatement of the consolidated 
  financial statements, whether due to fraud or error. In making those 
  risk assessments, we consider internal control relevant to the entity’s 
  preparation and fair presentation of 
  the consolidated financial 
  statements in order to design audit procedures that are appropriate in 
  the 
  the 
  appropriateness of accounting policies used and the reasonableness of 
  accounting estimates made by management, as well as evaluating the 
  overall presentation of the consolidated financial statements. 
  
  We have audited the accompanying consolidated financial statements 
  of Rogers Communications Inc., which comprise the consolidated 
  statements of financial position as at December 31, 2013 and 2012, the 
  consolidated statements of income, comprehensive income, changes in 
  shareholders’ equity and cash flows for the years ended December 31, 
  2013 and 2012, and notes, comprising a summary of significant 
  accounting policies and other explanatory information. 
  
  judgment, 
  
  We believe that the audit evidence we have obtained in our audits is 
  sufficient and appropriate to provide a basis for our audit opinion. 