CT2.12 Auditors provide a type of certification of corporate financial statements. Certification is used in many other aspects of business as well. For example, it plays a critical role in the sustainability movement. An article by Angus Chen, entitled "Do Sustainable Certifications for Coffee Really Help the Coffee Growers," discusses the role of certification in the coffee business. Instructions Search and read the article online, and then answer the following questions. a. The article mentions different certification types that coffee growers can obtain from different certification bodies. Using financial reporting as an example, what potential problems might the existence of multiple certification types present to coffee purchasers? b. What social and environmental benefits are coffee certifications trying to achieve? Are there also potential financial benefits to the parties involved?