The aim of this study is to determine how one of the fundamental concepts, the concept of materiality, carried out in the audit report. The audit focuses on a set of financial statements, balance sheet, income statement, statement of change sin equity, cash flow statement and notes. Audit accounting reports shall be satisfied whether a fair and objective manner reflect the financial condition of the company. Materiality is defined as the amount that is large enough to affect the audit risk and planning the audit program. Accordingly, it is assumed that the gap between actual and detected errors increase if the level of significance was set too high. There are three steps in the determination of significance: the determination of the initial assessment of significance, determine the initial assessment of significance for the balance of the group or business events and assessment of the likely errors and compare the total amount of the initial estimate of significance. The task of the auditor is that he, in shaping the plan of auditing, establishes an acceptable level of significance to reveal quantitatively significant wrong expression and should take into account the significance throughout the audit process in accordance with the new knowledge gained during the audit.