本研究旨在探討其個人價值觀、道德意識及倫理與社會責任認知三者之間的關聯性。係以我國會計師事務所審計人員為研究對象，採用問卷調查法，輔以結構方程模式(Structural Equation Modeling, SEM)進行假說之驗證，並考量社會期望反應對於受試者填答之偏差，以敏感性分析進行測試。實證結果發現個人價值觀的利他主義構面、保守構面與道德意識的理想主義呈顯著正相關；個人價值觀的自我加強構面、開放權變構面與道德意識的相對主義呈顯著正相關。道德意識的理想主義對倫理與社會責任認知的利害關係人觀點、股東觀點分別呈顯著正負相關；道德意識的相對主義對倫理與社會責任認知的股東觀點呈顯著正相關。 Accounting scandals took place every now and then in the range of worldwide have seriously impacted investors’ confidence. Accordingly, these corporate events have made auditors’ integrity is questioned. The purpose of this research is to probe the relationship among auditors’ personal value, ethical ideologies and the perceived role of ethics and social responsibility (PRESOR). Structural equation modeling (SEM) is employed to investigate this relationship. Our empirical results show that: (1) altruistic values and conservation values are positively associated with idealism, but self-enhancement values and openness to change values are positively associated with relativism. (2) Idealism has a positive association with the stakeholder view of PRESOR, and has a negative association with the stockholder view of PERSOR, whereas relativism has a positive association with the stockholder view of PERSOR.