You are the partner on the audit of Vineful Vineyards, a small publicity held corporation that manufactures fine wines. The audit of Vineful Vineyards had been progressing satisfactorily until you were about a month away from issuing your opinion. Suddenly, and quite mysteriously, Blake LeMons, the financial vice president (CFO), resigned. Melissa Glover, who had been the CFO for another winery, was quickly hired to replace Mr. LeMons. Although the change in Vineyards' chief financial officer caused some di