Introduction
The Drafting Principles and Guidelines have been developed in response to stakeholders’ feedback that the drafting of the International Standards on Auditing (ISAs) should be improved with regards to complexity, understandability, scalability, and proportionality.
They are intended to guide International Auditing and Assurance Standards Board (IAASB) Staff who would follow the drafting principles and apply the guidance provided while writing new and revising existing standards. They are also intended to facilitate IAASB Staff in their engagement with Task Forces while developing ISAs.
The Drafting Principles and Guidelines may also be a useful tool for National Standard Setters (NSS) who adopt ISAs in their jurisdictions and to ensure consistency when drafting national guidance. They may also be relevant for some other users of ISAs, such as translators, as they outline how ISAs are drafted.
The Drafting Principles and Guidelines are non-authoritative. It is intended that they be periodically updated by revising existing content or adding new content as needed.