The study aimed to empirically investigate how auditor professionalism and experience impact the level of materialism in financial statement examinations by auditors in Medan City. The research focused on a population of 73 auditors from Public Accounting Firms, using incidental sampling for data collection. Data analysis was conducted through multiple linear regression, incorporating statistical tests such as the t-test, F-test, and coefficient of determination. The results showed that auditor professionalism and experience, when analyzed together, have a significant effect on materialism. The findings underscore the critical role of professionalism and experience in an auditor's ability to detect materialism during audits. Essentially, higher levels of professionalism and experience enhance an auditor's effectiveness in uncovering financial realities. Both auditor professionalism and experience have a significant impact on materialism. Higher professionalism facilitates an auditor’s ability to detect materialism, while experience also plays a crucial role in this process. The findings indicate that as an auditor's experience increases, their efficiency and effectiveness in uncovering materialism improve. Ultimately, the study highlights the importance of maintaining sustainable audit practices through skilled and experienced auditors to ensure accurate materialism disclosures.