What is a potential drawback of using software in handheld devices during an audit?

Using software in handheld devices during an audit can lead to a stifling of individuality and style, as reliance on standardized software may constrain the auditor's ability to adapt their methods and approaches to unique situations. Auditors often bring their own experiences, insights, and personal judgment to the audit process. When predominately relying on software, the nuances and personal touch that can be important in assessing complex scenarios may be overlooked.

While software can streamline procedures and ensure consistency, it may inadvertently suppress creative problem-solving and critical thinking, which are important in effective auditing practices. Thus, a tendency toward uniformity can diminish the individual auditor's distinctive methods and perspectives, which can be essential for thorough and insightful audits.

Contextually, the other options suggest potential reasons against or for the use of handheld devices but do not address how they might limit an auditor's personal input or unique analytical style during their evaluations.