A Decision Support System for Audit-Staff Scheduling with Precedence Constraints and Due Dates.

K. Hung Chan; Bajis Dodin

doi:10.2308/tar-4479092

A Decision Support System for Audit-Staff Scheduling with Precedence Constraints and Due Dates.

¹ Associate Professor of Accounting, University of California, Riverside. 1 · ² Assistant Professor of Management Science, University of California, Riverside. 2

The Accounting Review 1986

ABSTRACT: A versatile computer model for audit-staff scheduling based on a zero-one integer program was presented by Balachandran and Zoltners [1981] (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.

DOI: 10.2308/tar-4479092
Volume: 61 (4)
Pages: 726-734
Language: en
Export: BibTeX
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