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ABC会计师事务所负责审计甲公司2011年度财务报表，并于2012年3月15日出具了审计报告，ABC会计师事务所于2012年4月1日遇到下列与法律责任有关的事项，请代为作出正确的专业判断。 在事务所侵权赔偿案件中，人民法院应列为共同被告的民事主体包括（）。
Eiffel Is an Eyeful Some 300 meters up, near the Eiffel Tower’s wind-whipped summit the world comes to scribble. Japanese, Brazilians, Americans they graffiti their names, loves and politics on the cold iron -- transforming the most French of monuments into symbol of a world on the move. With Paris laid out in miniature below, it seems strange that visitors would rather waste time marking their presence than admire the view. But the graffiti also raises a question: Why, nearly 114 years after it was completed, and decades after it ceased to be the world’s tallest structure, is la Tour Eiffel still so popular The reasons are as complex as the iron work that graces a structure some 90 stories high. But part of the answer is, no doubt, its agelessness. Regularly maintained, it should never rust away. Graffiti is regularly painted over, but the tower lives on. "Eiffel represents Paris and Paris is France. It Is very symbolic," says Hugues Richard, a 31-year-old Frenchman who holds the record for cycling up to the tower’s second floor -- 747 steps in 19 minutes and 4 seconds, without touching the floor with his feet. "It’s iron lady, it inspires us," he says. But to what After all, the tower doesn’t have a purpose. It ceased to be the world’s tallest in 1930 when the Chrysler Building went up in New York. Yes, television and radio signals are beamed from the top, and Gustave Eiffel, a frenetic builder who died on December 27, aged 91, used its height for conducting research into weather, aerodynamics and radio communication. But in essence the tower inspires simply by being there -- a blank canvas for visitors to make of it what they will. To the technically minded, it’s an engineering triumph. For lovers, it’s romantic. "The tower will outlast all of us, and by a long way," says Isabelle Esnous, whose company manages Eiffel Tower. Which statement is NOT true of Hugues Richard
ABC会计师事务所负责审计甲公司2011年度财务报表，在制定生产与存货循环的审计计划时，注册会计师遇到下列事项，请代为做出正确的专业判断。 在对甲公司存货实施计价测试时，A注册会计师确定的下列样本选择标准中恰当的包括（）。
ABC会计师事务所再次接受甲公司董事会委托，对甲公司2011年12月31日内部控制的设计与运行有效性进行审计，A和B注册会计师接受指派实施该项审计业务，并于2012年2月15日完成审计工作。在对甲公司货币资金内部控制的审计过程中，A和B注册会计师在审计工作底稿中记载了下列发现： (1)甲公司内部控制制度中明确规定不得由一人办理货币资金业务的全过程，必须实施必要的职责分离。A注册会计师发现甲公司的出纳在2011年11月底突然提出辞职，甲公司财务部门由于来不及招聘新的出纳人员，因此2011年12月原来负责稽核、会计档案保管的会计人员C被要求兼任出纳工作； (2)甲公司内部控制制度中明确规定作为银行预留印鉴的个人名章必须由本人保管。B注册会计师发现甲公司董事长为方便财务人员办理银行结算的方便，将个人名章交给出纳人员管理； (3)甲公司内部控制制度中明确规定超过50万元的资金支付需要经过董事会全体成员集体决策。A注册会计师发现2011年12月份甲公司有两笔超过50万元资金支付的付款凭单上董事会成员的签字并不齐全，经询问甲公司财务总监作出如下解释，因为临近年底的资金划转时间比较紧张，而部分董事会成员由于出差不在公司，为此将在他们回到公司后再补签付款凭单。 [要求] (1)在测试和评价甲公司内部控制执行的有效性时，A和B注册会计师准备采用对标策略，什么是对标策略，在确定是否使用对标策略时注册会计师应当评价哪些风险因素； (2)假定甲公司的其他内部控制不存在缺陷，请指出甲公司上述内部控制在设计与运行方面的缺陷，并简要说明理由。
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