Lan and Mai are studentt Accounting and Auditing Faculty. After completing Accounting Unit, they are now able to prepare financial statement and discussing about the figures on financial report. Mai said, "all the figures on financial statement are definitely reliable because accountants have to adherewithstrict code of ethics, integrity standards, andset ofaccounting rules and standardsuch as IFRS when preparing the report". Do you agree or disagree with Mai's statement? Provide explanation and real-life examples(cases) to justify your opinion.