function loadIgnores(params) {
  var file = findFile(params.excludePath || ".jshintignore", params.cwd) || "";

  if (!file && !params.exclude) {
    return [];
  }

  var lines = (file ? fsUtils.readFile(file) : "").split("\n");
  var exclude = params.exclude || "";
  lines.unshift.apply(lines, exclude.split(","));

  return lines
    .filter(function(line) {
      return !!line.trim();
    })
    .map(function(line) {
      if (line[0] === "!")
        return "!" + path.resolve(path.dirname(file), line.substr(1).trim());

      return path.join(path.dirname(file), line.trim());
    });
}
Loads a list of files that have to be skipped. JSHint assumes that
the list is located in a file called '.jshintignore'.

@return {array} a list of files to ignore.