Why auditor cannot give absolute assurance?

Auditors cannot provide absolute assurance due to the inherent limitations of the audit process, such as the use of sampling rather than examining every transaction and the potential for human error or fraud that may go undetected. Additionally, financial statements are based on estimates and judgments that can vary significantly, adding uncertainty to the audit results. Consequently, auditors can only offer reasonable assurance that the financial statements are free from material misstatement.