Sam, not Audrey.

according to some other websites:
'Contrary to many internet postings and email-go-rounds, Audrey Hepburn didn't write this lovely poem. Sam Levenson wrote "Time Tested Beauty Tips" for his grandchild, and it just so happened to become one of Audrey's favorite poems. The poem was then mis-attributed to her, after it was known that she liked it and had read it to her children.'
At the end, doesn't really matter much who was the author of this poem.
my favourite part of the poem is:

People, even more than things, have to be restored, renewed, revived, reclaimed, and redeemed; Never throw out anybody.