EMOTIONAL INTELLIGENCE OF THE AUDITOR WHEN CONDUCTING PERFORMANCE AUDIT OF COMMERCIAL ORGANIZATIONS IN THE CONTEXT OF INDUSTRY 4.0

Novikova M. V., Chistyakov M. S., Savgachev V. V., Kumpilova B. A., Pankova T. N.

the subject of the study is the auditor's emotional intelligence used in the performance audit of commercial organizations. The purpose of the study is to reveal the essence of such a procedure as the performance audit of commercial organizations based on the systematization of existing approaches to this phenomenon, to determine the relationship, structuring and contextuality of the development of auditors' emotional intelligence when conducting a performance audit, to analyze the routing of the influence of emotional intelligence components on the auditor's competencies. Methodology - in the process of achieving the set goals, such methods of scientific knowledge as analysis, classification, observation methods, generalization, comparison, grouping, etc. were used. Discussion - existing approaches to the concept of "performance audit", features of this procedure, as well as requirements for auditors conducting performance audits. Results - elimination of uncertainty in matters of necessity, feasibility and features of conducting a performance audit of commercial organizations in terms of using the auditor's emotional intelligence.

Keywords:efficiency, economic efficiency, efficiency of commercial organizations, audit of efficiency of commercial organizations, emotional intelligence of the auditor