Moshe $($an audit manager$)$ has been assigned to the audit of Tandem Electric, Inc. Moshe is concerned that Barry, a childhood friend, is on the internal audit staff of Tandem Electric. Moshe believes he could provide services to this client in an objective manner but is concerned about the appearance of his independence. He applies the AICPA conceptual framework approach and determines that threats to his independence are significant. Which statement best describes what Moshe should do next in applying the conceptual framework?