Audit Scheduling with Overlapping Activities and Sequence Dependent Setup Costs

D. Bajis and A.A. Elimam

The A. Gary Anderson Graduate School of Management from The A. Gary Anderson Graduate School of Management. University of California Riverside

Abstract: Audit firms are faced with the complex job of scheduling auditors to audit tasks. The scheduling becomes more complex as the firm needs to consider real life issues in determining an optimal schedule. Among these issues are the setup times and cost emanating from changing the assignments of the auditors; and the lead and lag relationships between the audit tasks.Audit scheduling with overlapping activities and sequence dependent setup cost has not been treated in literature. This paper presents a formulation and a solution approach for this audit scheduling problem.

Keywords: AUDIT; OVERLAPPING; LINEAR MODELS (search for similar items in EconPapers)
JEL-codes: C60 C61 (search for similar items in EconPapers)
Pages: 26 pages
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fth:caland:96-09

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