Working papers should contain facts and nothing but facts,$$ said student A$.$Not at all,$$ replied student B$.$The audit working papers also may include expressions of opinion. Facts are not always available to settle all issues.$$In my opinion,$$ said student C$,$a mixture of facts and opinions in the audit working papers would be most confusing if the papers were produced as a means of supporting the auditors$$ position when their report has been challenged.$$ Evaluate the issues underlying these arguments.