Companies Act 2006: Primary legislation governing company audits in England and Wales, particularly sections 475-539 covering statutory audit requirements and directors' responsibilities
Financial Services and Markets Act 2000: Establishes the regulatory framework for financial services and specifies audit requirements for regulated entities
Data Protection Act 2018 and UK GDPR: Legislation governing the handling of personal and sensitive data during audits, including requirements for data protection impact assessments
International Standards on Auditing (UK): Professional standards including ISA 315 for risk identification and assessment, and ISA 330 for responding to assessed risks
FRC Ethical Standard: Financial Reporting Council's standards setting out fundamental ethical principles for auditors
FRC Audit Quality Framework: Guidelines established by the Financial Reporting Council to ensure consistency and quality in audit processes
UK Corporate Governance Code: Sets out standards of good practice for listed companies on board composition and effectiveness, including audit committees
FRC Guidance on Risk Management: Specific guidance from the Financial Reporting Council on identifying and managing risks in audit processes
FRC Guidance on Internal Control: Framework for establishing and maintaining effective internal control systems during audit procedures
ICAEW Guidelines: Professional guidelines from the Institute of Chartered Accountants in England and Wales for conducting audits
PRA and FCA Regulations: Specific regulations for auditing financial services institutions from the Prudential Regulation Authority and Financial Conduct Authority
Public Sector Internal Audit Standards: Specialized standards for conducting audits within public sector organizations
