Unable to open module file 'C:\Users\[UserName]\AppData\Local \Temp\.NETFramework,Version=v4.0,Profile=Client.AssemblyAttributes.vb': File missing

Unable to open module file 'C:\Users\[UserName]\AppData\Local \Temp\.NETFramework,Version=v4.0,Profile=Client.AssemblyAttributes.vb': File missing

I don't know the exact cause of this strange compiler error. I checked the file and the file is there and the security is ok.
Anyway, to resolve this error set the following element to false in the .vbproj project file:

<PropertyGroup>
  <TrackFileAccess>false</TrackFileAccess>
</PropertyGroup>

Reload the project and build.