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Drafting Principles and Guidelines

Complexity, Understandability, Scalability and Proportionality
| Support for Standards & Pronouncements

These drafting principles and guidelines outline a framework to enable writing standards that result in consistent understanding and effective application of the International Standards on Auditing. These principles and guidelines also include writing tips and examples. Writing standards in this way serves the public interest by making the IAASB’s expectations clear to users of its standards.

These drafting principles and guidelines may also be a useful tool for jurisdictional and national standard setters that adopt the ISAs in their jurisdiction to ensure consistency when drafting national standards or guidance. They are also relevant more broadly for other users of the ISAs, including those involved in translating IAASB materials as the guidelines outline how the ISAs are drafted.

The drafting principles and guidelines are non-authoritative. The IAASB intends to review them annually an update as needed.

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