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ABC会计师事务所接受天星股份有限公司委托，对其2007年12月31日与财务报表相关的内部控制进行审核，并发表审核意见，会计师事务所派出注册会计师王超和马明执行该业务，并在2008年1月10日得知在2008年1月5日天星公司管理层进行了整体更换，新的管理层拒绝签署管理层声明书，旧的管理层以无该权限为由也拒绝签署管理层声明书，由此ABC事务所拟出具无法表示意见的审核报告，请你代为拟定该审核报告。
某单位新引进的仪器测得值偏高，用标准仪器校正，对10个样本测得值如下：新仪器 11.2 12 3 15.6 14 8 16.8 16.7 10.5 13.6 15.4 12.5标准仪器10.9 11.2 13.5 14 2 16.5 15.6 10.4 12.5 15.2 12.0 用何种统计方法分析两种仪器有无差别
According to the United States government, people are classified as homeless if they have no place to stay and no expectation of finding a place for the next thirty days. Although technically accurate, that is an impersonal assessment of an enormous and very human problem. The homeless population represents all of us Americans. It includes men and women, the elderly, children, and infants. Its members are from all ethnic (种族的) groups. What they have in common is poverty. Currently in the U.S., thirty-nine million people live in poverty. When money is really tight, paying the rent or buying food often becomes a choice. Government assistance in the form of food stamps does help but, as one homeless man explains, you can’’t pay the rent with food stamps. With no money for rent, the streets and homeless shelters become the alternative. Although men constitute the largest group within the homeless population, homeless women with children are rapidly joining them. In fact, one quarter of the homeless people in the U.S. are teenagers and young children. People may become homeless for numerous reasons. However, there are certain factors that many of these individuals have in common. They include a lack of adequate education and job skills. A majority of the teenagers and adults have not completed high school. The abuse of alcohol and drugs is also a common factor. One third of the adult homeless population abuses alcohol, while one quarter of the same group uses drugs. Some members of this population suffer mental health problems. Within the past several years many institutions for the mentally ill have been closed and their patients sent "home". Unfortunately, a number of those people have no home to go to and they are unable to adequately look after themselves. Job loss in today’’s economy has also become a real factor in the loss of people’’s homes. The breakup of families through abandonment and divorce are also contributing factors, particularly when there are children involved. The parent who is left to care for the kids with inadequate income may be forced to depend on the homeless shelters to put a roof over their heads. The U.S. government helps the homeless by______.
ABC会计师事务所接受委托对W公司(化工企业)的2007年度财务报表审计，项目负责人为张敏，在了解被审计单位及其环境中遇到下列若干问题，请代张敏做出判断。 注册会计师张敏了解W公司的经营活动，可以有助于其识别W公司( )。
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