Auditors should determine inherent risk and control risk of financial statement material accounts during audit planning, and plan substantive procedures so as to decrease the detection risk to an appropriate level. Iran Audit organization has proposed the rate of inherent risk in some certain account balances level. This study aims to evaluate the rate of inherent risk in certain account balances level from the independent auditor\\\\\\\'s viewpoint and to determine whether they agree with the proposed percents by audit organization or not. So, some researches conducted on methods of evaluating inherent risk in account balance level are studied here and the out coming result was that evaluations are in terms of assessments of management assertion. Therefore, the average of five management assertions has been considered as the inherent risk level. It is concluded that generally speaking main differences between independent auditor\\\\\\\'s ideas and the proposed percepts by audit organization concerning inherent risk rely on cash, purchase of the raw materials and commodity, wages, moveable fixed assets and material consumption accounts, and there\\\\\\\'s no significant disagreement in other issues.

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