Ovcharyk R. Audit risk in AIC

Research objects: auditor risk and the cost of auditor services in agriculture firms of the Ternopol area. The aim of reseach: system development of measures directional on a decrease of a level of auditor risk under influencing of the miscellaneous factors and it quantitative assessment in agricultural firms of the Ternopol area. Methods: analysis, synthesis, statistical of groupings, abstract-design, comparative, graphic. Theoretical and practical results: the idealized aspects of the concept of audit risks with definition of its objects and subjects, the quantitative assessment of a level auditor risk at audit manufacturing-financial activity of agricultural firms is given, influencing level of auditor risk on formation of the cost of auditor services is investigated, the directions of advancing to the National standards of audit are offered. Scientific novelty: is updated idealized nature of auditor risk, its contents, objects and subjects, for the first time is offered technique of definition of quantitative influencing intrinsic risk is updated, the cost of auditor services, is justified technique of definition of essential zones of risk at realization of audit. Degree of an intrusion: outcomes and conclusions of activity are inserted in ТОВ "Будпроект" Kyiv, auditor corporation "Агрос" Kyiv, auditor corporation "РІССО-АУДИТ" Gusiatin, Ternopol area. Efficiency: will promote a decrease level of audit risk. Sphere, sector of use: economy of agriculture.