The purpose of this study is to determine the factors that affect the job satisfaction of the auditor currently employed by independent auditing firms in Vietnam. Through quantitative and qualitative research based on Cronbach’s Alpha reliability testing, exploratory factor analysis (EFA) and regression analysis, the results of the study show that there are many factors with different levels of influence on the job satisfaction of the auditor. The factors of salary and communication between staffs and supervisors are the factors that have the greatest influence on job satisfaction. In addition, the factors of promotion, job opportunities, job performance, and performance appraisal also had a significant impact on auditor’s satisfaction with Vietnamese auditing firms.