9.3 It's holiday time, and SpiceCo., a nonpublic company and your audit client of five years, has invited you and a guest to attend the company's holiday party. The party is a black-tie event complete with cocktails, fine foods, and a live band. Should you attend? Now reverse the situation-your audit firm is holding the party, and you are considering extending an invitation to Ms. James, the Controller at SpiceCo., and her husband Mr. James. Should you invite her?