You are the outside accountant for ABC Company. During your audit, you learn that the controller is planning to purchase a new piece of equipment for the company. You have also heard that the salesperson is a friend of the controller. Even though other bids were lower, the controller has indicated that the company will buy the equipment from his friend. You then learn that the current equipment is functioning well. What facts do you need to gather, and do you have a responsibility to discuss the proposed purchase with the controller?