SUMMARY
External auditor is the party responsible for planning and carrying out the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether caused by error or fraud. This profession is trusted by the public to prove the fairness of the financial statements presented by the company, therefore ethical decision making by an auditor is needed in any situation. The purpose of this study is to determine whether locus of control, audit experience, professional commitment, and time budget pressure affect the ethical decision making of external auditors. This research is a quantitative research. The sample in this study is the auditor who works in the Surabaya area Public Accountant Firm. The results of this study prove that locus of control and professional commitment do not affect the ethical decision making of external auditors, while audit experience and time budget pressure affect the ethical decision making of external auditors.