This paper aimed to explore the relationship between auditors' job stress and job burnout, and the moderating role of the locus of control from a job-demand perspective. Questionnaires were collected from accounting firms in Taiwan with high workload and employee turnover. Regressions were used to examine the influences of six dimensions of job stress on three dimensions of job burnout. Hierarchical regression analysis was used to test the moderating effect of internal/external locus of control between job stress and job burnout. Results show that auditors' job stress positively influences job burnout; internal/external locus of control reveals a moderating effect between job stress and job burnout. These findings suggest that improvement of job stress and decrease of job burnout are the priorities in human resource management. Moreover, in comparison to the external locus of control, people with an internal locus of control experience lower positive influence of job stress on job burnout. These empirical findings affect the decision-making for the field of the human resource management and organizational behavior.