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The purpose of this article is 1) to study current situation of the auditor 2) to study spiritual leadership theory and application and 3) to apply the theory to the Spirituality Workplace of the auditor in Thailand. Certified Public Accountant (CPA) although a flexible job, It come with pressure from working process and strict duration. Result in stressed and resignation of passionate auditor who seek for challenging and advancement in their career. This made a huge vacancy in CPA position. Leader take an important role in solving this problem according to Spiritual Leadership theory, Which is a theory for leader in 21st Century that help move an organization in to a positive direction. Spiritual Leadership made a better working environment and develop a sense of value, importance and meaning of a given task individually. This help produce more effective result. If you studies only in Leadership without understanding Spiritual, That is not a complete Leadership at all. Applying the theory of spiritual leadership to the auditors in Thailand, the leaders have good communication, Building confidence, support auditors to faithful in the profession and good role model for an auditor.
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