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Sarbanes-Oxley Act (SOX): Federal law that sets requirements for public company boards, management, and accounting firms, including strict auditing standards and penalties for non-compliance

Single Audit Act: Federal legislation requiring organizations that expend federal funds to undergo comprehensive audits meeting specific standards

GAGAS: Generally Accepted Government Auditing Standards that provide a framework for conducting high-quality audits with competence, integrity, objectivity, and independence

Securities Exchange Act: Federal law governing securities markets and establishing requirements for financial reporting and audits of public companies

GAAS: Generally Accepted Auditing Standards providing guidelines for conducting financial statement audits in the United States

PCAOB Standards: Standards set by the Public Company Accounting Oversight Board for the audits of public companies and other issuers

AICPA Professional Standards: Comprehensive guidelines established by the American Institute of CPAs covering auditing, attestation, quality control, ethics, and independence

State CPA Requirements: State-specific licensing and practice requirements for Certified Public Accountants conducting audit services

Industry-Specific Regulations: Specialized audit requirements for particular sectors such as banking, healthcare, and non-profit organizations

Privacy Laws: Including GLBA, HIPAA, and state privacy laws governing the handling and protection of sensitive information during audits

Federal Acquisition Regulation: Guidelines for federal procurement processes and requirements when federal funds are involved in the audit engagement

Independence Rules: Combined AICPA, SEC, and state-specific requirements ensuring auditor independence and objectivity

State Contract Laws: State-specific legal requirements governing contract formation, execution, and enforcement for audit service agreements

UCC Provisions: Uniform Commercial Code provisions that may apply to service contracts and commercial transactions related to audit services