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.