Abstract
A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [19811 (BZ). This paper extends the work of BZ by demonstrating how precedence constraints, due dates, penalty costs, resource leveling, and other audit considerations can be added to the zero-one integer program for audit scheduling. These additional features help improve the realism of the scheduling model, thus making the model more practical for applications.
Original language | English |
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Pages (from-to) | 726-734 |
Number of pages | 9 |
Journal | The Accounting Review |
Volume | 61 |
Issue number | 4 |
Publication status | Published - 1 Oct 1986 |
Externally published | Yes |