flyspell-mode fails in non-existing directory

[Nikolaj Schumacher]

Hello,

after finding a new file in a not yet created directory, flyspell-mode
fails with:

(file-error "Setting current directory" "no such file or directory"
            "/Users/nik/Desktop/foo/")
  start-process("ispell" nil "aspell" "-a" "-m" "-d" "en"
                "--encoding=utf-8")
  apply(start-process "ispell" nil "aspell" "-a" "-m"
        ("-d" "en" "--encoding=utf-8"))
  ispell-start-process()
  ispell-init-process()
  ispell-buffer-local-words()
  ispell-accept-buffer-local-defs()
  flyspell-accept-buffer-local-defs(force)
  flyspell-mode-on()
  flyspell-mode(toggle)

ispell seems to work around this for synchronous processes, but apparently not
for `start-process'.

regards,
Nikolaj Schumacher