While achieving 100% test coverage is a vital goal, it does not automatically guarantee comprehensive testing of a contract. This metric can be deceptive, as a line of code tested in one context might be deemed fully covered, neglecting numerous other contexts where it could be executed. This narrow perspective on test coverage fails to account for the nuanced and intricate interactions within smart contracts, potentially leaving vulnerabilities unexplored. This knowledge gap is a key reason why an audit surpasses a mere checklist. After covering the obvious aspects, thorough examinations of large codebases can reveal additional state transitions, emphasizing that an audit is a time-limited review.