Abstract
Abstract The materiality convention is regarded as an important accounting and control principles that is dependable by the auditors and accountants to map out a decision of a subject and access data or financial lists in each stage of work profession، the need for this principle may be increased during the attention to certain element or item that the amount of risk would increase in. The principle is applied in auditing by increasing the actual practice and increasing the accounting knowledge of the most important standards of accounting and auditing. In fact the auditor responsibilities needs the materiality convention to achieve auditing program and reports، whereas the reality indicates the lack of studies in materiality convention though the necessity in auditing as well as the importance in other fields of work. .
