FEA is Approximate. The first issue to understand in Finite Element Analysis is that it is fundamentally an approximation.

The underlying mathematical model may be an approximation of the real physical system (for example, the Euler-Bernoulli beam ignoring shear deformation). The finite element itself approximates what happens in its interior with interpolation formulas. The interior of a 2-D or 3-D finite element has been mapped to the interior of an element with a perfect shape, so a severely distorted element can not deform in a manner that has an accurate match to the real physical response. Integration over the body of the element is often approximated by Gaussian Quadrature (depending on the element, an analytical integral can be either impractical or exceedingly difficult -- I've done a few with the computer algebra system MACSYMA and the number of terms can explode unless constants are extracted during the derivation and the integrand is kept factored; some elements are said to be more accurate with numerical integration at a limited number of points). The continuity of deformation between connected elements is interrupted at some level. Badly shaped (by distortion, warping or extreme aspect ratio) elements can give less accurate results. Elements approximate the local shape of the real body. Numerical analysis difficulties such as ill-conditioned matrices may reduce the accuracy of calculated results. A linear analysis is an approximation of the real behavior. The loading of the model is a n approximation of what happens in the real world. The boundary conditions approximate how the structure is supported by the outside world. The material properties assumed are approximate. Flaws are not represented unless the analyst incorporates a model of a flaw. The overall dimensions of the model approximate real structures that are manufactured within a tolerance. Many details are idealized, simplified, or ignored. Element results may be reported a t integration points or nodes, not continuously evaluated with the interpolation functions over the whole element interior. Stress and strain results are based o n the derivatives of the displacement solution, amplifying the errors.