本研究以會計師事務所審計人員為研究對象，藉由相關研究之集結，萃取合適之理論與概念據以形成研究假說，主要探討工作壓力對於工作倦怠之影響，並以內、外控傾向人格特質為干擾變數，透過問卷方式獲取實證資料。研究結果指出，工作壓力對工作倦怠具有顯著的正向影響，而內、外控傾向人格特質對於工作壓力與工作倦怠之關係具有干擾作用，其中相較於外控傾向者，內控傾向者工作壓力對工作倦怠之正向影響程度較低。因此，本研究認為審計人員之高工作壓力，將產生高工作倦怠感，會計師事務所應尋求改善工作壓力之方法，才能使員工保持工作熱忱；而在徵選人才時，可偏向選用具內控傾向人格特質者，因在同樣之工作壓力下，內控傾向人格特質較外控傾向人格特質者，將產生較低之工作倦怠感。 Empirical data for this study were obtained from staffs who perform auditing service in CPA firms. By gathering related studies, applying related theories and concepts, hypotheses were generating. This study has indicated that job stress has significantly positive effect on job burnout, and locus of control personality traits does moderate the correlation between the job stress and job burnout. For people who possess the character of internal control, the job stress has the less effect on job burnout than those who possess the character of external controls. As a result of above, this study has concluded that higher job stress creates higher job burnout; therefore, the manager of CPA firm should seek a way to lessen the job stress to keep up the motivation of the employee. Also when recruiting, the manager should prioritize those candidates with character of internal control because they result less job burnout from the same job stress.