Model for Auditors’ Development towards International Auditing

Abstract

This research was aimed to 1) explore elements for auditors’ development towards international
audit, 2) construct a model for auditors’ development towards international audit, and 3) create a
manual for auditors’ development towards international audit. The population and sample were 9
informants and 483 questionnaire respondents selected through purposive sampling method according
to Krejcie and Morgan at the reliability value of 95%. The research instrument was an unofficial in-depth
structured interview and five-scale questionnaire; each item had Index of Item-Objective Congruence
value greater than or equal 0.5. 30-questionnaire tryout resulted an alpha coefficient of 0.983. Content
analysis, frequency, percentage, mean, standard deviation, and priority needs indexmodified (PNI) were
administered. The results of the data analysis from the questionnaire and the focused group experts’
meeting revealed that the model for auditors’ development towards international audit included 3
aspects. 1) the aspect of knowledge consisted of five main components: (1) knowledge and
understanding on the accounting profession, (2) knowledge and understanding on laws and taxes of
audit businesses, (3) knowledge and understanding on the business of the audit, (4) knowledge of
information technology, and (5) knowledge about the culture of the business. Secondly, the aspect of
audit skill, it was found that there were two main components: (1) an audit skill on financial statements
and (2) foreign language skill. Finally, The professional ethics aspect which included three main
components: (1) professional ethics, (2) social responsibility, and (3) behavior and attitudes. 2) The
experts’ evaluation on the model for auditors’ development towards international audit revealed the
overall mean was at a high level ( X = 4.38) and could be used for the actual work at the highest level, (
X = 4.60) and 3) The manual construction for auditors towards international audit business as evaluated
by the experts confirmed the overall results to be the most appropriate for human resources
development in the average of ( X = 4.47) with the highest mean on professional suitability of ( X = 5.00)
followed by the clarity value of ( X = 4.83) and authentic usefulness of ( X = 4.75).