The example of an unmodified auditor’s report, that is included as Illustration 1A in Appendix 1 of ASA 700 incorporates the audit reporting requirements of the Act and the Auditing Standards. This auditor’s report format has been used in the Appendices to this Guidance Statement to illustrate example wording regarding the auditor’s reporting responsibilities regarding the Remuneration Report, pursuant to section 308(3C) of the Act.