In the auditing environment, the pressure to underreport time can decrease the auditing quality and it is referred to as an ethical dilemma. The purpose of this paper is to investigate the effect of professional commitment and organizational position on the acceptance of  underreporting the time by auditor: regarding to the moderator role of job satisfaction. The required data have been collected through 269 employees of the audit firms and individual accountants of members of Iranian Association of Certified Public Accountants by a questionnaire in 1396 and analyzed using SPSS version 24 software. The results of  the research show that there is a negative and significant relationship between professional commitment, organizational position and job satisfaction with acceptance of  underreporting the time by auditor. Also, the high professional commitment of auditors, together with their high job satisfaction, makes auditors have the least incentive to report less than their actual time of work. Therefore, according to the results of the research, the chief executive officer of the audit firms should measure the professional commitment and job satisfaction of their employees and supervise the work of employees with less professional commitment and lower job satisfaction to their audit profession and job, Provide a context for improving their commitment and job satisfaction (e.g., increase revenue and how to interact with the supervisor).