This study aimed at analyzing Effects Of Leadership Style, Work Satisfaction, Organizational Commitment And Culture Upon Auditors Performance. Subjects of the study were auditors in a public accountant office at Surabaya. In this study the samples were 50 selected respondents whose responses were subsequently processed using purposive sampling. SPSS version 15.0 was used as an analytical tool. Based on the analysis, it was found that transactional leadership style, transformational leadership style, work satisfaction and organizational commitment did not affect auditor performance significantly, but the organizational culture did.