Auditing represents an institution of great importance when it comes to establishing control of the financial reports and their accuracy and credibility. Auditing, as an activity, is regulated by a number standards and legal regulations. In order to have the auditing evidence of certain subject collected, among other things, it is required to use auditing methods and accounting analyses. Auditing methods and accounting analyses include the Altman model, the DuPont´s system of indicators, indicators of liquidity, activities, economy, indebtedness and of profitability, horizontal and vertical analysis and Benford´s law. Benford´s law is a way of verifying a particular set of data for the purpose of determinating the existence of manipulation or fraud. In this way, Benford´s law could be a useful tool in auditing of financial reports because it is easy to establish irregularities in a particular set of data. State auditing in Republic of Croatia is conducted annually and it is performed by the State Auditing Office. State auditing is performed on behalf of the State and it is divided into financial auditing and auditing of effectiveness. In this graduate paper the reports of the State Auditing Office on audit of the state budget and the Ministry of Finance report on the account of revenues and expenditures and the financing account were analysed, and the data were processed under Benford´s law.