In order to detect evidence of fraud effectively, it is essential for the auditor to be aware of new and differentiated methods. Thus, the auditor can identify and assess the risks of material misstatement so that auditing is as reliable as possible. In this sense, the relevance of the application of the Benford's Law arises in order to demonstrate that the identification of situations of greater risk of fraud is appropriate in auditing. The objective of this study is to analyze the behavior of 27,058 Portuguese companies.