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.
|Number of pages||9|
|Journal||The Accounting Review|
|Publication status||Published - 1 Oct 1986|