Ronald F. Duska and Brenda Shay Duska in "Ethics in Auditing: The Auditing Function" appeal to Kant's first formulation of the Categorical Imperative, the "universalizability principle" in order to illustrate what? Select one or more: a. That if deceitful practices in business were universalized, the trust necessary for the successful operation of markets would cease to exist. b. That auditors have conflicting duties between the business clients they represent and their duties as an auditor. c. That since deception in business is so universal, it is to be expected. d. That all businesses must utilize auditors in order to create a level playing field in the business world.