"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 expression of opinion. Facts are not always available to settle all issues." "In my opinion," 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' opinion when their report has been challenged."

Can you evaluate the issues underlying these arguments above?