See here:
http://aaahq.org/audit/Pubs/Audrep/06spring/item05.htmThe Clarity Project
In 2003 the IAASB undertook a review of its drafting conventions to identify ways to improve the clarity of its Standards and the consistency of their application (the Clarity project). The impetus for this project came primarily from regulators, who suggested that how the Standards were drafted gave rise to ambiguity regarding the level of obligation placed on auditors and other professional accountants. Although the IAASB did not necessarily share this view, it led to a consideration as to how to make the Standards clearer, and at the same time deal with the issues raised by the regulators. During 2005 the key features of the project were determined and these are discussed below. Objectives-based Standards
Each Standard will state the objective to be achieved in relation to the subject matter of the Standard. The auditor will always be required to achieve the objective stated in each Standard, where the Standard is relevant in the circumstances of the engagement. The auditor is expected to achieve that objective by complying with the requirements of the Standard, and by performing other procedures judged necessary in the circumstances. Clarifying Professional Requirements
Each Standard will, in a separate section, specify requirements that assist the auditor in achieving the Standard's objective. Requirements are those actions or procedures considered sufficiently important to be generally required to meet the stated objective. The auditor will meet all requirements of a Standard that are relevant in the circumstances of the engagement. Requirements will be identified by the word "shall." In exceptional circumstances where the auditor judges it necessary to depart from a requirement to achieve its purpose, the auditor will be required to document (a) how alternative procedures achieved the requirement's purpose, and (b) unless otherwise clear, the reasons for the departure. The auditor is expected to depart from a requirement only where a specifically required procedure would be ineffective in the specific circumstances of the engagement. Eliminating Ambiguity Arising from Use of the Present Tense
Standards will no longer use the present tense (e.g. the auditor undertakes…) to describe actions or procedures of the auditor. In applying the new drafting conventions to existing Standards, sentences describing the auditor's actions or procedures in the present tense will be redrafted either by elevating the action or procedure to a requirement, or by using words that make it clear that there is no intention to impose a requirement. Improving Readability and Understandability
New terms or expressions will be defined in a Definitions section of a Standard. All Standards will contain the following four principal sections:
Introduction — the scope and effective date of the Standard;
Objective — the objective to be achieved by the auditor;
Requirements — the requirements to be complied with, together with explanatory material necessary to make the section understandable by an experienced auditor; and
Application Material — material, supplemented in some cases by appendices, that provides further explanation and guidance supporting proper application of the Standard. Осталось только решить, как эти "методы и процедуры четкого формулирования стандартов" правильно назвать по-русски
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