What are some common challenges that auditors face during audits?

The selected answer highlights several realistic challenges auditors frequently encounter during audits. Resistance from staff can manifest as reluctance to provide information or a defensive attitude towards the audit process, hindering the auditor's ability to gather necessary data. Incomplete documentation presents a significant obstacle, as auditors rely on comprehensive records to assess compliance and effectiveness. Time constraints are another prevalent issue, as auditors often have a limited timeframe to conduct thorough assessments, which can lead to rushed evaluations and incomplete findings.

In contrast, the other options do not accurately reflect common challenges in auditing. Excessive availability of documentation is generally not seen as a challenge; in fact, having ample documentation is typically beneficial, provided it is organized and accessible. Similarly, too much collaboration from stakeholders would usually be advantageous, as it can enhance communication and understanding during the audit process. Finally, the notion of always having enough time to complete an audit is unrealistic and does not align with the typical constraints faced in auditing situations, where time management is often a prevalent concern.