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Companies Act 2006: Primary legislation governing company law in the UK, particularly sections relating to audit requirements and directors' responsibilities. Key for establishing the basic legal framework for corporate audits.

Financial Services and Markets Act 2000 (FSMA): Fundamental legislation for financial services regulation in the UK, particularly relevant when auditing regulated financial entities.

Data Protection Act 2018 and UK GDPR: Legislative framework for handling personal and sensitive data during the audit process, ensuring compliance with data protection requirements.

ISA 315 (UK): International Standard on Auditing focusing on identifying and assessing risks of material misstatement through understanding the entity and its environment.

ISA 330 (UK): International Standard on Auditing dealing with the auditor's responses to assessed risks, providing guidance on audit procedures.

FRC Ethical Standard: Financial Reporting Council's standards establishing fundamental principles and requirements for auditor independence and ethics.

UK Corporate Governance Code: Sets out standards of good practice for listed companies on board composition, remuneration, shareholder engagement, and audit procedures.

FRC Guidance on Risk Management: Regulatory guidance providing framework for risk assessment and management in audit planning and execution.

FRC Guidance on Internal Control: Guidelines for evaluating and reporting on internal control systems within organizations during audit procedures.

ICAEW Technical Releases: Professional guidance and technical updates from the Institute of Chartered Accountants in England and Wales for audit practices.

Money Laundering Regulations 2017: Regulations requiring auditors to implement controls and procedures to prevent and detect money laundering activities.

Proceeds of Crime Act 2002: Legislation dealing with money laundering and proceeds of crime, requiring auditors to report suspicious transactions.