本研究以Ajzen (1991)之計劃行為理論為基礎，探討除工作滿足外，可能影響我國四大會計師事務所審計人員離職意圖之原因。研究結果發現審計人員工作滿足與否、對離職的態度以及離職認知行為控制均對離職意圖造成顯著之影響。因此，以計劃行為理論預測離職意圖可進一步提升工作滿足對離職意圖之解釋力。若欲降低審計人員之離職意圖，除提昇員工工作滿足外，更應深入瞭解審計人員對離職之態度，加以影響，則可降低審計人員之離職意圖。 This study is based on the Theory of Planned Behavior proposed by Ajzen (1991) to investigate auditors’ turnover intention in the Big Four public accounting firms in Taiwan. Job satisfaction is added to improve the explanation strength of the model. The research findings suggest that the turnover intention can be partially predicted by the variables of the Theory. The auditors’ job satisfaction also improves the explanation strength of the model, as the job satisfaction has significant impact on the turnover intention. Therefore, apart from improving auditors’ job satisfaction, the management needs to understand the auditors’ attitude of turnover, and influence it. Then auditors’ turnover intention may be decreased.