ABSTRACT
A substantial part of the work of Danish 'chartered' accountants is performed for industrial companies but no statistics are available to throw further light on its extent. The skilled industrial accountant may, however, by embarking upon this work and by making a special endorsement or report to that effect, give valuable assistance to his client. Interpretation of the results can best be made by an accountant who not only can familiarise himself with the economy of the industrial company but can also explain it to those whose qualifications or interest lie in other fields. The accountant therefore makes a thorough study of the technical and administrative organisation of the industrial company; sometimes he must provide a description of the work performed in all divisions for the purpose of preparing the auditing scheme and keeping it constantly up to date.
