There are a few reasons for this:
* Fashion in the 1950s and 1960s: Watches weren't as ubiquitous as they are today. Women's fashion focused more on jewelry and accessories like scarves and gloves.
* Her iconic style: Hepburn's look was defined by elegance and simplicity. A watch might have been seen as too "practical" or "masculine" for her image.
* Limited photographic evidence: While there are countless photos of Hepburn, very few show her wearing a watch.
However, it's possible she wore a watch on occasion for practical purposes or for specific events. There is a famous photograph of her wearing a Cartier Tank watch in the 1960s.
Ultimately, whether Audrey Hepburn wore a watch is unknown, but it's likely she did on occasion, though it was not a defining part of her style.