The accounting research seeks the formation of a new knowledge through time from a diversity of paradigms. Materiality in auditing has generated significant discussions about its conception, which is why this research seeks to substantiate the same from the approach described by Riahi-Belkaoui (2012) on formal knowledge in accounting. Likewise, we try to relate materiality in auditing with the Doctrine of the Three Kinds of Materiality. This research is of a documentary nature and for that, documents and norms related to the subject were reviewed. It is concluded that the materiality in audit is framed within the formismo and mechanicism since it has not evolved in its definition, linguistic patterns are used that are maintained in the time. Materiality in audit is recognized as a spatial and temporal dimension in the context of the doctrine described.