At the PCAOB web site obtain a copy of the settled Disciplinary Order in the matter of Acquavella, Chiarelli, Shuster, Berkower & Co., LLP that was released by the PCAOB on November 21, 2013 (PCAOB Release No. 105-2013-010). The Order notes: "Throughout the relevant time period, ACSB failed to put policies and procedures in place to ensure that engagement personnel performed audit procedures necessary to comply with PCAOB standards. As a result, in certain instances described below, ACSB staff members failed to complete necessary audit work before the Firm released its audit reports for the Audits." Review the order and identify instances in which sufficient appropriate evidence was not obtained.