The audit process is a crucial component in ensuring the accuracy and reliability of financial statements. Two fundamental aspects of this process are materiality and audit evidence. Materiality refers to the importance of certain information that can influence the decisions of users of financial statements, while audit evidence consists of the information that the auditor collects and evaluates to form an opinion on the accuracy and reliability of these statements. The aim of this paper is to analyze the importance of the materiality of audit evidence in the audit process. The paper thoroughly examines the concepts of auditing, its types, materiality, audit risk, the principles of audit evidence, and the types of audit evidence through concrete examples. First, the paper covers various types of audits, such as internal, external, operational, and forensic audits, highlighting their specific objectives and methodologies. Next, the paper explores the concept of materiality, crucial for determining which information needs special scrutiny, and audit risk, which includes the possibility of material errors that the auditor may not detect. Managing audit risk through careful planning and execution of the audit is of great importance. The principles of audit evidence and the types of audit evidence are also thoroughly analyzed. Audit evidence can be physical, documentary, analytical, or consist of statements and confirmations from third parties. The methodologies for assessing and collecting this evidence are crucial for ensuring its credibility and reliability. This paper will provide a detailed examination of the concept of materiality and types of audit evidence, methodologies for their assessment and collection, and practical examples to illustrate their application in real audit situations. Through concrete examples, the paper will show how auditors apply these methods in different industries and circumstances and how they face challenges in collecting and evaluating audit evidence.