Vakarov V. The Organisational and Metodologikal Support of Audit Activity (Based on Materials of Audit Firms of the Western Region of the Ukraine.

Theoretical generalisation is made and the new solution of the scientific problem that is reflected in developing organisational aspects of the audit process, methods of improving the informational support of an audit activity on the basis of using the latest achievements in the area of information technologies and an estimation of risk values of an auditor are proposed. The interrelation between the organisation of audit and the development of methodological means of audit are investigated. Methods of estimating audit risks as whole and in particular - peculiar risk, non-identified risk and control risk- are developed. The algorithm and matrix of estimating the peculiar risk are developed; methods of estimating the control risk and the matrix form of its definition for using in the audit practices are proposed.