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The purpose of this study is to make analysis of the significant impact of commitment, including organizational and professional commitment on external auditors’ job satisfaction. In addition, to analyze whether motivation presents as a moderating variabel in the relationship between organizational commitment - job satisfaction and professional commitment - job satisfaction. This study is expected to give useful implications not only to organizations or enterprises which hire external auditor but also external auditors at Public Accounting Office in Bandung who are used as the subject of this research also for students interested in behavioral accounting courses. The main data collection method was conducted by questionnaire. Simple random samplings and regression tools are used for analysis. The hypothetical result of the first examination shows that organizational commitment has no significant impacts on internal auditors’ job satisfaction. The hypothetical result of the second examination shows that professional commitment has significant impact on eksternal auditors’ job satisfaction. Then, the hypothetical result of the third examination shows that motivation has any effects on the job satisfaction and last, the hypothetical result of the fourth examination shows that interaction between organizational commitment, professional commitment and motivation has any effects on the job satisfaction which means that here, in this reseacrh, motivation can be presented as a moderating variable.
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