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 situationyour 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?