The methodology of external audit encompasses a set of procedures that auditors carry out with the aim of assessing the accuracy and reliability of a company’s financial statements. This methodology includes phases such as planning, evidence collection, testing and analysis of financial data, and the preparation of the audit report. Planning involves identifying key risks and developing a detailed audit plan, while evidence collection is conducted through document inspection, employee interviews, and testing of internal controls. Data testing and analysis help in identifying potential irregularities or weaknesses in financial processes. As part of this work, an external audit related to the audit procedure was conducted, specifically focusing on the methods of verifying receivables and customer analysis for the company Russell Bedford Croatia – Revizija d.o.o., specialized in providing external and internal audit services, as well as forensic accounting. Through the conducted procedures of evidence collection and internal controls testing, it was concluded that the financial statements of Russell Bedford Croatia d.o.o. largely present a fair view of the company's actual business condition.