This study aims to determine the effect of external locus of control, task complexity and turnover intention towards audit dysfunctional behavior acceptance with time budget pressure being a moderating variable. This test uses audit dysfunctional behavior as the dependent variable, external locus of control, task complexity and turnover intention as independent variables. And the time budget pressure variable as a moderating variable. The sample used was an auditor who worked at the Public Accounting Firm in the D.I area of Yogyakarta and Central Java. This research uses purposive sampling method. The type of data used in this study is primary data. Based on the process of distributing questionnaires obtained a sample of 67 respondents. Hypothesis testing in this study uses SEM-PLS analysis tools through the SmartPLS v3.0 application. The results showed that task complexity has a positive effect on acceptance of audit dysfunctional behavior. External locus of control and turnover intention did not affect audit dysfunctional behavior. Time budget pressures weaken the relationship between external locus of control and acceptance of audit dysfunctional behavior and time budget pressures strengthen the relationship task complexity on the acceptance of audit dysfunctional behaviour