Keeping Pace with Auditing Standards: A Dilemma or Drive for Auditing Course Lecturers

Abstract

The Indonesian Public Accountant Professional Standards (SPAP), which are aligned with the International Standards on Auditing (ISA) have been effectively implemented for over a decade. Nevertheles, the ISA-based SPAP continue to undergo updates to reflect the evolving dynamic of contemporary industry and business environment. This study aims to explore the fundamental curriculum developments in auditing course content in response to the revision in it. It also addresses the dilemmas and initiatives undertaken by auditing lecturers in adapting their teaching approach in response these changes. Employing qualitative intepretive approach with responses from 25 auditing lecturers in Malang and Surabaya, the finding reveal that beyond its implication for the accounting profession, this condition also necessitates that auditing course lectureres adjust accordingly, particularly with regards to curriculum development and the continuous improvement of their professional competencies. Auditing course content needs to be aligned through a restructuring of its material. Furthermore, lecturers emphasize the deepening of ethics and professional skeptisism, considering that ISA-principle based. There is also an expectation for improved global language proficiency, as audit working papers and documentation frequently involve foreign terms. Overall, the implementation of SPAP based on ISA can enhance the quality and relevance of accounting and education in Indonesia to align with global standards.