Fact and opinion

 Nama: Sri Intan Warlina 

Prodi: Pendidikan Bahasa Inggris

Semester: 1

Definition of fact

fact is something that is known to have happened or to exist, especially something for which proof exists, or about which there is information.

Identifying fact

1.  Can be verified

 2.  Contains quantitative data (Numbers) and qualitative (statements)

 3.  Has accurate data both time, date, place and event

 4.  Collected from a reliable source

 5.  It is objective, namely, the real data, not fabricated and equipped with object images

 6.  It usually answers the question formula 5w + 1h

 7.  Indicating a moderate or existing event has occurred

 8.  Information comes from actual events

Example:

1. Sun rises in the east and sets in the west.

2. We have one mouth, one nose, two eyes, and two ears. 

3. If you heat an ice, it melts. 

4. The capital city of Indonesia is Jakarta.

5. There are seven days in a week.

Definiton of opinion

Opinion is a view or judgement formed about something, not necessarily based on fact or knowledge.

Type of opinion

There are three types of opinions:

• An unqualified opinion contains no reservations concerning the financial statements. This is also known as a “clean” opinion, meaning that the financial statements are presented fairly.
• A qualified opinion means that the auditor has taken exception to certain current-period accounting applications or is unable to establish the potential outcome of a material uncertainty.
• An adverse opinion states that the financial statements do not fairly present the financial position, results of operations, and changes in financial position, in conformity with generally accepted accounting principles.

Example:

1. I would say that this pizza is the most delicious pizza that I’ve ever tasted. 

2. I think that chemistry is easier than math.

3. I strongly believe that our team will get the trophy.

4. I personally believe that using recycled paper will save our expenses.