\"Working papers should contain facts and nothing but facts," said student A. \"Not at all,\" replied student B. \"The audit working papers may also 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