審計失敗案件的爆發，使得相關利害關係人，對於財務報表之審計品質更加關注，主管機關與社會輿論相對的加重會計師事務所在財務報表審計品質上的責任。然而一個成熟可獨立作業的審計人員養成不易，而審計人員的高流動率，一直是會計師事務所在人力資源管理上的一大課題，因此，對於審計人員離職傾向的瞭解與進一步的改善，是值得關注的。
本研究的目的是在探討審計人員在工作壓力、工作倦怠、工作滿足與離職傾向之相關性研究，也比較審計人員與新竹、台南科學園區及傳統產業人員，在離職傾向的程度差異。本研究共發出600份問卷(四大會計師事務所300份、新竹科學園區100份、台南科學園區100份、傳統產業100份)，有效回收問卷508份(四大會計師事務所292份、新竹科學園區76份、台南科學園區68份、傳統產業72份)，有效回收率84.7%。使用SPSS統計軟體作為分析工具，進行實證研究。
實證結果顯示，審計人員來自工作本質之工作壓力，因情緒耗竭與成就感降低所產生的工作倦怠，與離職傾向有顯著的正向影響。而因為工作本身而獲得之滿足感，與離職傾向則是顯著負向影響。在職位的差異性分析，In-charge在工作本質之工作壓力與情緒耗竭與成就感降低所產生的工作倦怠及離職傾向等各方面，平均數都是最高的，顯示In-charge這個階層的審計人員，是需要多關注的。在不同產業別比較當中，發現審計人員在工作壓力、工作倦怠與離職傾向等各方面，其平均數與新竹科學園區之樣本都相當接近。

Owing to the outbreak of the cases about audit failure, that makes related stakeholders be much more concerned about the audit qualities of financial statements. The controlling organization and public opinions relatively make the C.P.A. firms enhance the responsibilities of the audit qualities of financial statements. However, it is not easy to train up a mature auditor who can work independently. The high labor turnover rate of auditors is a big essential about managing the manpower for the C.P.A. firms. Therefore, it is worthy of showing concern about the understanding and better improvements of turnover intention for auditors.
The purpose of the research is to discuss the auditors’ working pressure, working tiredness, job satisfaction and turnover intention, and to compare the auditors with the labors of Hsinchu, Tainan Science-based Industrial Park and the labors of traditional industry about the degree differences of turnover intention. The research is totally to distribute 600 copies of questionnaires “300 copies for four grand C.P.A. firms, 100 copies for Hsinchu Science-based Industrial, 100 copies for Tainan Science-based Industrial, and 100 copies for traditional industry.” The valid recovering questionnaires are 508 copies “292 copies from four grand C.P.A. firms, 76 copies from Hsinchu Science-based Industrial, 68 copies from Tainan Science-based Industrial, and 72 copies from traditional industry.” The rate of valid recovering questionnaires is 84.7%. Using SPSS software system is being a tool of analysis for manifesting the research.
The result of manifestations reveals that the auditors bear working pressure from their own employments because of working tiredness from emotional exhaustion and lower sense of achievement that is a positive effect in turnover intention. However, feeling a sense of job satisfaction is a negative effect in it. In analyzing the differences of the working position, the general average of manifestation for In-charge is the highest. That reveals they need more care and attentions. Moreover, in comparing with the different industries, the average of the manifestation between the auditors and the employees in Hsinchu Science-based Industrial is quite close.

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