1) They are both Eukaryotic cells.
2) They lack cell wall.
Eukaryotic cell are cells that have a nucleus enclosed within membranes. Also, there are numerous membrane bound organelles which includes Golgi apparatus, mitochondria, Endoplasmic reticulum and Chloroplast.
Cell wall is rigid in nature and semi-permeable protective layer found in cells. They are positioned next to the cell membrane in most fungi, bacterial and plant cells but absent in Animal cells. Furthermore, they perform many important functions in the cell which includes protection, structure and support.
However, both human being and Ameoba have Eukaryotic cells and lack cell wall.