Simple answer: it is not 100%, it is just 100Long answer: https://www.ufopaedia.org/index.php/Accuracy_formula#Use_of_Accuracy
I recall some mods or mini-mods claiming to place "real accuracy" at the target. Is this a true real chance to hit or just another presentation of same accuracy stat?
Does using a two-handed weapon in one hand have any penalty to accuracy in the game mechanics? when, for example, we have a rifle and one hand is occupied with something else, e.g. a motion scanner?