Abstract
Traditional audit-staff scheduling models are single-level models which try to construct a direct assignment of auditors to audit tasks and periods. By contrast, an empirical investigation among 200 of the biggest audit companies in Germany shows that the process of audit-staff scheduling usually is divided into three different levels [3]. While the names of these levels, viz. medium-term, medium-to-short Herrn, and short-term planning, refer to their differing planning horizons, also clear distinctions can be made in terms of organizational echelon involved, length of planning periods, degree of aggregation of the audit tasks, degree of detail of the required information, and decision objectives. Furthermore, the results of a more aggregated level are used as input to a more disaggregated level.
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Salewski, F., T. Bartsch, E. Pesch (1993): Auftragsterminierung für die taktisch-operative Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.
Salewski, F., L. Böttcher, A. Drexl (1993): Prüffeldorientierte Zuordnung von Prüfern für die operative Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.
Salewski, F., A. Drexl (1993): Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften — Bestandsaufnahme und konzeptioneller Ansatz, to appear in: Zeitschrift für Betriebswirtschaft.
Salewski, F., A. Schirmer, A. Drexl (1993): Auftragsorientierte Bildung von Prüferteams für die taktische Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.
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© 1994 Springer-Verlag Berlin · Heidelberg
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Salewski, F., Drexl, A. (1994). Audit-Staff Scheduling: An Hierarchical Approach. In: Operations Research Proceedings 1993. Operations Research Proceedings, vol 1993. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-78910-6_44
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DOI: https://doi.org/10.1007/978-3-642-78910-6_44
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-57862-8
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