Accounting Education Challenges in Technology Driven Auditing Environments

Abstract

The rapid integration of sophisticated technologies into auditing practices, including
data analytics, artificial intelligence, and continuous monitoring systems, has precipitated a significant misalignment between traditional accounting education curricula
and the competencies required in modern audit engagements. This research investigates the specific pedagogical challenges arising from this technological shift, moving
beyond generic calls for curriculum updates to identify the core epistemological and
skill-based disconnects. The study employs a novel, tripartite methodological framework combining a longitudinal analysis of auditing job descriptions (2000-2005), a qualitative discourse analysis of pedagogical materials from leading accounting programs,
and a series of simulated audit case studies administered to both students and practitioners. Our findings reveal a persistent ’automation paradox’ in education, where
instruction focuses on manual procedures that software now performs, while underdeveloping the critical evaluation, interpretive, and ethical reasoning skills needed to
oversee automated systems. We identify a critical gap in teaching ’technological skepticism’—the ability to interrogate the assumptions, algorithms, and data integrity within
audit technologies. Furthermore, the results demonstrate that current educational
models inadequately prepare students for the collaborative, interdisciplinary nature of
technology-driven audits, which require integration with IT specialists and data scientists. The paper concludes by proposing a foundational restructuring of accounting
pedagogy centered on ’Audit Technology Literacy,’ a framework that embeds understanding of technological capabilities and limitations within core audit concepts rather
than treating technology as a separate subject. This represents a significant departure
from existing educational approaches and offers a concrete pathway for bridging the
growing divide between academic preparation and professional practice in the auditing
domain.