in\u017c. Grzegorz HAJDUK – Metrology Solutions Sp. z o.o., ul. Wroc\u0142awska 41-43, 56-400 Ole\u015bnica, Polska, e-mail: g.hajduk@o2.pl<\/p>\n\n\n\n
Received 27.04.2025. Accepted 18.06.2025<\/p>\n\n\n\n
ABSTRACT<\/strong><\/p>\n\n\n\n Purpose:<\/strong> 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. KEYWORDS<\/strong><\/p>\n\n\n\n heuristics, audit, decision-making process, intuition, cognitive biases<\/p>\n","protected":false},"excerpt":{"rendered":" in\u017c. Grzegorz HAJDUK – Metrology Solutions Sp. z o.o., ul. Wroc\u0142awska 41-43, 56-400 Ole\u015bnica, 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 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[116],"tags":[],"class_list":["post-1391","post","type-post","status-publish","format-standard","hentry","category-issue-3-2025-publication"],"_links":{"self":[{"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/posts\/1391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1391"}],"version-history":[{"count":1,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/posts\/1391\/revisions"}],"predecessor-version":[{"id":1392,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=\/wp\/v2\/posts\/1391\/revisions\/1392"}],"wp:attachment":[{"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/problemyjakosci.com.pl\/en\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Design\/methodology\/approach:<\/strong> 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:<\/strong> 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 \u2013 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:<\/strong> 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: <\/strong>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: <\/strong>The study provides empirical evidence on the real-world use of heuristics in auditing and identifies significant \u2013 previously underexplored \u2013 risk areas in audit assessment.<\/p>\n\n\n\n