This research was aimed to examine and to obtain empirical evidence on audit structure, role conflict, and unclarity role toward auditor performance. This research was done in East Java. Retrieval o f sample was done by using proportionate stratified random sampling based on two strata (partner and audit staff). Data collecting was carried out with questionnaire submitted directly and by airmail. Number o f questionnaires distributed was 120 copies, but only 49 questionnaires returned (40,83%). Results show that audit structure and role conflict have significant effect on auditor performance, but unclarity role does not have significant effect on auditor performance.