摘要：This study aims at learning the influence of emotional and spiritual intelligenceon the performance of auditors in the Public Accounting Office. The instrumentused to measure the emotional intelligence and performance is a questionnaireadopted from Cooper and Sawaf (1998), while the instrument to measurespiritual intelligence is the one adopted from Khavari (2000). The statisticsused for analyzing the data is multiple regression and F-test is used to learn theinfluence of both intelligence, namely emotional and spiritual, of auditors ontheir performance, and the t-test is used to collect informatioin of the influenceof emotional intellignece and spiritual intelligence respectively on the auditorsperformance. The result of the analysis reveals that either both or the emotionaland spiritual intelligence of auditors significantly influence their performance.However, the spiritual intelligence gives more contribution and is more effectiveon the performace of auditors compared to the emotional intelligence (Beta0.744> Beta 0.251). Further more the result of analysis also shows a highsignificant influence in encouraging the optimal performance of auditors,namely 75.6% (adjusted R Square = 0.756). While 24.4 % can be due to othervariables not understudy, such as: intellectual intelligence of the auditors,facilities and infrastructure of the Office and so on. The size of the effects maybe caused at the work place beside the technical issues at work, it can also bedue to problems of ethical conflict and dilemma, and various problems related tothe psychological conditions of the auditors. Thus, to solve the abovementioned problems approaches utilizing the emotional and spiritualintelligence is much more beneficial than intellectual intelligence
