A multi-objective mathematical programming model for audit samples of balances for accounts receivable

Document Type

Article

Publication Date

8-15-2006

Abstract

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.

Identifier

85074128148 (Scopus)

Publication Title

Applications of Management Science

External Full Text Location

https://doi.org/10.1016/S0276-8976(06)12006-4

ISSN

02768976

First Page

63

Last Page

76

Volume

12

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