Audit-Staff Scheduling: Methods for the Short-Term Level

  • Lars Böttcher
  • Frank Salewski
Conference paper
Part of the Operations Research Proceedings book series (ORP, volume 1993)


A survey conducted among 200 of the biggest German CPA firms indicates that the process of audit-staff scheduling is usually divided into three different levels, viz. medium-term, medium-to-short-term, and short-term planning [2]. This paper addresses the short-term planning level of the corresponding hierarchical approach. The short-term planning is based upon the results of the medium-to-short-term level for one week and one phase [1]. It assigns the auditors involved in auditing that phase in the considered week to the corresponding audit tasks and schedules them on the basis of periods of one hour. Decision objective is the balancing of the auditors’ workload.


  1. [1]
    Salewski, F., L. Böttcher, A. Drexl (1993): Prüffeldorientierte Zuordnung von Prüfern für die operative Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften, Discussion Paper, Universität Kiel.Google Scholar
  2. [2]
    Salewski, F., A. Drexl (1993): Personaleinsatzplanung in Wirtschaftsprüfungsgesellschaften — Bestandsaufnahme und konzeptioneller Ansatz, to appear in: Zeitschrift für Betriebswirtschaft.Google Scholar

Copyright information

© Springer-Verlag Berlin · Heidelberg 1994

Authors and Affiliations

  • Lars Böttcher
    • 1
  • Frank Salewski
    • 1
  1. 1.Christian-Albrechts-UniversitätKielGermany

Personalised recommendations