Abstract The purpose of this study was to determine the effect of the level of education, training on the beginner auditor performance in moderation of emotional Quotient. This research was conducted at the Public Accountant Office (KAP) in Bandung City. provided that the respondents selected are only auditors who work based on two years, while the sample in this study stands for 30 auditors. This study uses descriptive analysis method with a quantitative approach that originates from the respondents' level of education. Training. Beginner Auditor Performance. Emotional Quotient Data sources which are primary primary data. The data list technique used is a questionnaire. Testing the hypothesis used is a method of multiple linear regression analysis. The results of this study indicate that the level of education and training has a significant effect on Beginner Auditor Performance. Besides that, the results of the study also show that Emotional Quotient is able to moderate the level of education and training on the performance of beginner auditors. Suggestions for several factors that make it possible to find answers to the number of respondents. Results from respondents can be more accurate. The author distinguishes to add other variables so that research is more interesting to discuss.Keywords: Level of Education, Training, Performance of Beginner Auditor, Emotional quotientAbstrakTujuan penelitian ini untuk mengetahui pengaruh Tingkat Pendidikan, Pelatihan terhadap Kinerja Auditor Pemula yang di moderasi Kecerdasan Emosional. Penelitian ini dilakukan pada Kantor Akuntan Publik (KAP) di Kota Bandung. dengan ketentuan bahwa responden yang dipilih hanya Auditor pemula yang bekerja dibawah dua tahun, adapun sampel dalam penelitian ini berjumlah 30 auditor. Penelitian ini menggunakan metode analisis deskriptif dengan pendekatan kuantitatif yang bersumber pada hasil tanggapan responden Tingkat Pendidikan. Pelatihan. Kinerja Auditor Pemula. Kecerdasan Emosional Sumber data yang digunakan adalah sumber data primer. Teknik pengumpulan data yang digunakan adalah kuesioner.  Pengujian hipotesis yang digunakan adalah metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa tingkat pendidikan dan pelatihan berpengaruh signifikan terhadap Kinerja Auditor Pemula. Disamping itu juga hasil penelitian menunjukan bahwa Kecerdasan Emosional mampu memoderasi tingkat pendidikan dan pelatihan terhadap kinerja auditor pemula. Saran Bagi penelitian selanjutnya peneliti menyarankan untuk dapat menambahkan jumlah responden sehingga hasil dari responden dapat menjadi lebih akurat. Penulis menyarankan untuk menambah Variabel lain agar penelitia lebih menarik untuk dibahasKata Kunci : Tingkat Pendidikan, Pelatihan, Kinerja Auditor Pemula, Kecerdasan Emosional Abstract The purpose of this study was to determine the effect of the level of education, training on the beginner auditor performance in moderation of emotional Quotient. This research was conducted at the Public Accountant Office (KAP) in Bandung City. provided that the respondents selected are only auditors who work based on two years, while the sample in this study stands for 30 auditors. This study uses descriptive analysis method with a quantitative approach that originates from the respondents' level of education. Training. Beginner Auditor Performance. Emotional Quotient Data sources which are primary primary data. The data list technique used is a questionnaire. Testing the hypothesis used is a method of multiple linear regression analysis. The results of this study indicate that the level of education and training has a significant effect on Beginner Auditor Performance. Besides that, the results of the study also show that Emotional Quotient is able to moderate the level of education and training on the performance of beginner auditors. Suggestions for several factors that make it possible to find answers to the number of respondents. Results from respondents can be more accurate. The author distinguishes to add other variables so that research is more interesting to discuss.Keywords: Level of Education, Training, Performance of Beginner Auditor, Emotional quotient