本研究係以台灣會計師事務所審計部門的審計人員為研究對象，探討審計人員之工作滿足、離職意願是否因性別、職級、事務所類型、會計師資格不同而有所差異，此外，本研究亦考慮性別與職級、性別與事務所類型、性別與會計師資格之交互影響以及工作滿足與離職意願間之相關性。

本研究獲致之主要結論如下：

性別差異主要反應在升遷滿足上，女性審計人員認為本身之升遷未如男性審計人員順遂。職級差異則對工作滿足有較大之影響，尤其在薪資及升遷層面，高階與中低階之差距仍大。五大之升遷滿足高於非五大。有會計師資格之審計人員升遷滿足高於無會計師資格者之升遷滿足。

性別與職級、性別與事務所類型對審計人員工作滿足皆無交互影響。然而，性別與會計師資格對工作滿足之交互影響顯著。

除了職級對審計人員實際尋找其他工作之頻率有影響外，性別、職級、事務所類型、會計師資格對審計人員的離職意願及尋找其他工作之頻率均無顯著影響。

性別與職級、性別與事務所類型、性別與會計師資格對離職意願則無交互影響。

工作滿足與離職意願呈顯著負相關。

The Study examines whether auditors' job satisfaction or turnover intention is different because of their gender, hierarchical position level, CPA firm type and CPA qualification. Besides, the study discusses the interactions between gender and position level, gender and firm type, gender and CPA qualification. Finally, it also discuss the relationship between job satisfaction and turnover intention.

The conclusions are as follows:

The gender difference is mainly reflected on the promotion satisfaction. The female auditors do not consider that they are promoted as well as the male. The position level influences job satisfaction more, especially on the salary and promotion aspects. The auditors working at the Big Five perceive higher promotion satisfaction than those working at CPA firms other than the Big Five. The auditors with CPA qualification perceived higher promotion satisfaction than those without CPA qualification.

The interactions on job satisfaction between gender and position level, gender and firm type are not significant; however, the interaction between gender and qualification affects promotion satisfaction significantly.

Except for the frequency of seeking for other job opportunities, turnover intention is not affected by gender, position level, firm type and CPA qualification.

The interactions on turnover intention between gender and position level, gender and firm type, gender and CPA qualification are not significant.

Job satisfaction is negatively related to turnover intention.