inż. Grzegorz HAJDUK – Metrology Solutions Sp. z o.o., ul. Wrocławska 41-43, 56-400 Oleśnica, Polska, e-mail: g.hajduk@o2.pl
Received 27.04.2025. Accepted 18.06.2025
ABSTRACT
Purpose: This article aims to identify the heuristics auditors employ when making decisions and to assess their impact on the quality and objectivity of the audit process.
Design/methodology/approach: A mixed-methods survey was administered to 180 practising auditors. Quantitative data were analysed using percentage distributions and correlation tests, while qualitative insights were obtained through thematic analysis of open-ended responses.
Findings/conclusions: Eighty-three per cent of respondents report relying on intuition, 71% acknowledge the influence of first impressions, and 81% admit anchoring to historical audit reports. In addition, 75% at least occasionally overlook non-conformities – mainly because of time pressure and stress. Correlation analysis shows that auditors with shorter tenure are more prone to intuition and first-impression effects.
Research limitations: The study is based on self-reported experiences, which may introduce subjectivity, and it does not measure the direct effect of heuristics on actual audit outcomes.
Practical implications: The results highlight the need to strengthen training in professional scepticism and bias awareness, and to develop tools that support more objective evaluations.
Originality/value: The study provides empirical evidence on the real-world use of heuristics in auditing and identifies significant – previously underexplored – risk areas in audit assessment.
KEYWORDS
heuristics, audit, decision-making process, intuition, cognitive biases