Ronald F Duska and Brenda Shay Duska in "Ethics in Auditing

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

A) That since deception in business is so universal it is to be expected.
B) That all businesses must utilize auditors in order to create a level playing field in the business world.
C) That auditors have conflicting duties between the business clients they represent and their duties as an auditor.
D) That if deceitful practices in business were universalized the trust necessary for the successful operation of markets would cease to exist.