Duska and Duska in "Ethics in Auditing: the Auditing Function

Duska and Duska in "Ethics in Auditing: The Auditing Function" defend the rather demanding position that, based upon Kant's universalizability principle, auditors must avoid even the perception of conflict of interest. Begin by providing the best possible explanation/defense of their arguments leading to this conclusion, including an explanation of the universalizability principle and how it supports their conclusions. Then explain whether you believe that the authors' reasoning supports the conclusion they argue for.