Sinse January 1, 2012 in the Republic of Moldova are applied the International Auditing Standards (IAS) and the Code of Ethics. This decision presents an accomplishment in the normalization of national financial audit, supervision of audit, control of quality of financial audit, the auditor’s responsibilities for fraud, auditor’s communication with those of the audited entity management. But the IAS and the Code of Ethics are not the only acts of audit activity to improve business performance given genre. There is a number of rules and procedures developed by the International Auditing Practices Council (IAPC), which directs the auditor to work. In this context, materiality is exposed, analyzed as one of the important factors in planning and conducting on audit.