Say I have the following structure of files and directories:
$ tree . ├── a ├── b └── dir └── c 1 directory, 3 files
That is, two file
I would simply avoid to pass directories to awk since even POSIX says that all filename args must be text files.
You can use find for traversing the directory:
find
find PATH -type f -exec awk 'program' {} +