A Multi-Objective Mathematical Programming Model for Audit Samples of Balances for Accounts Receivable

This paper will detail the development of a multi-objective mathematical programming model for audit sampling of balances for accounts receivable. The nonlinear nature of the model structure will require the use of a nonlinear solution algorithm, such as the GRG or the genetic algorithm embedded in a Solver spreadsheet modeling system, to obtain appropriate results.

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Year of publication:	2006
Authors:	Lawrence, Kenneth D. ; Klimberg, Ronald ; Lawrence, Sheila M.
Subject:	Mathematische Optimierung \| Mathematical programming \| Theorie \| Theory \| Wirtschaftsprüfung \| Financial audit \| Stichprobenerhebung \| Sampling \| Multikriterielle Entscheidungsanalyse \| Multi-criteria analysis

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Type of publication:	Article
Language:	English
Other identifiers:	10.1016/S0276-8976(06)12006-4 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015385699