style guide iaad

8/9/2019 Style Guide IAAD

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OFFICE OF THE COMPTROLLER AND AUDITOR

GENERAL OF INDIA

Style Guide for

AUDIT REPORTS

(2nd Edition

No!e"#er 2$$%


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Style Guide IA&AD

Introdu&tion

1. This Style Guide is in six parts: general advice on good writing; guidance ondrafting; a list of conventions which must be followed in IA&A; an A to ! of

common errors and wea"nesses and list of words and phrases to be used with care#

2. $any of the rules are arbitrary and the %udgements prescriptive# obody is li"ely

to agree with them all' but they should be applied in the interests of consistencyand to save time in re(drafting and proof reading#

3. The guide is written in the context of our audit reports' but the message it promotes applies to all our official writing: to produce drafts that are clear'

readable and interesting# It is not intended to set up a single drafting model# )ut

the Style Guide does see" to encourage the use of plain' simple *nglish + shortwords' short sentences and short paragraphs#

I' Generl d!i&e on )ood *ritin)1.1. ,lear writing depends on clear thin"ing# To draft well a writer must "now %ust

what meaning he wishes to convey#

1.2. -ou can usually say what you want in short everyday words# This is especiallyimportant if you are writing about a complex sub%ect# .eaders will need all their

attention to grasp what they are being told# They don/t want to spend time

grappling with obscure language as well#

1.3. 0rwell observed 1A scrupulous writer in every sentence that he writes will as"

himself at least four 2uestions# 3hat am I trying to say4 3hat words will express

it4 3hat image or ideas would ma"e it clearer4 Is this image fresh enough to havean effect4 And he will probably as" himself two more: ,ould I put it more shortly4

5ave I said anything that is avoidably ugly4/ So thin" what you want to say' thensay it as simply as possible# 6eep in mind the following elementary rules:

avoid cliches and slang;

never use a long word when a short word will do;

if it is possible to cut out a word' always cut it out;

never use a foreign phrase' a scientific word or a %argon word if you can thin" of a straightforward *nglish e2uivalent# 7se the language of everyday speech'

not that of accountants' computer experts' bureaucrats and lawyers;

avoid a desire to impress# -our %ob is to help readers understand you readily

and precisely and not to show them how clever you are; and

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Style Guide IA&AD

do your best to be lucid# Simple sentences and short paragraphs help to brea"

down slabs of text into manageable chun"s# Avoid complicated constructionsand gimmic"s#

Ho* lon) i+ lon),

1.4. 8or writers' long sentences are difficult to construct well# The longer they get themore ris" there is of ideas becoming confused# 8or readers' long sentences are hard

wor"#

1.5. So how long is long4 .eaders seem to be comfortable with an average sentence

length of 9(< words in most circumstances# $ost writers are capable of writing

such sentences without much effort# 0ccasionally a longer sentence is necessary' but beware of using such long sentences regularly# Sometimes' a very short

sentence can be useful to punch home an idea# It catches the reader/s attention and

stops him s"imming over important facts#

1.6. 7se short paragraphs + none should be longer than a third of a typed page# 7seindents freely to list main points and get your message across more clearly; ma"e

more use of side(headings; and give paragraphs minor sub(headings#

II' Drftin) re-ort+

O#.e&ti!e+ of re-ort+

2.1. .eports are the principal means by which the IA&A meets its primary ob%ectiveof providing =arliament and State >egislatures with independent information and

assurance# They are written for the =arliamentary reader or the =A,' and beyond

that for the wider public# They are not written to be read as a dialogue between theIA&A and the audited body and are not therefore reports in any 1expert to

expert/ category#

So the reports need to get their essential messages across clearly and simply to an

audience who probably do not need or wish to "now the details and complexities

surrounding the sub%ects examined#

2.2. 8or every report' meeting these ob%ectives means putting a premium on:

having a strong' clear report structure;

avoiding a temptation to include as much as possible of the information and

analysis gathered during the investigation to support IA&A findings andconclusions;

concentrating less on narrative descriptions of how things are done and more

on why they are done' how well they are controlled and the results achieved;

and

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Style Guide IA&AD

used hard evidence and telling examples to reinforce the messages in the

report

2.3. All drafts must pay close regard to the reporting ob%ectives summarised above# It is

not acceptable for drafts to be submitted on the basis that as much as possible

should be included and that streamlining' selection and re(arrangement will becatered for by subse2uent redrafting up the line#

T/e IA0AD +tyle of re-ort *ritin)

2.4. 3riting audit reports is not so different from writing any other "ind of informative

writing# To give our readers a comfortable ride' use verbs actively' write short

sentences and "eep to the essentials# The more complex the sub%ect the simpler thestyle should be# 0ur aim should be reports which set out the facts in a series of

short crisp paragraphs#

rafting this way is not always easy# *veryone will have to be ruthless in revising

their own material and re%ecting what is not up to scratch# Always loo" critically atyour finished wor" to see if you can answer 1yes/ to the following 2uestions#

Structure

oes it have a strong' clear framewor" which presents the material logically and to

best effect4

Is it clear4

oes it get its main message across on first reading4

3ill the language be clearly understood by the reader4

Is it free from %argon4

Simple and brief4

oes it concentrate on the main issues' avoiding aspects which are peripheral4

oes it give only the essential facts4

oes it include only essential words and phrases4

Accurate4

Is the information correct4

Are the findings supported by evidence4

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Is the writing free from errors in grammar' spelling and punctuation4

,omplete4

oes it give all the necessary information4

oes it answer all the important 2uestions4

)alanced and fair4

oes it present both sides of the argument4

oes it reflect good performance and good ?8$ by the audited body as well as

criticisms4

Are the audited body/s views properly reflected4

Is the language used moderate and non(provocative4

,onstructive4

oes it consider the feasibility of recommendations made4

oes it loo" forward to improvements rather than bac" at faults and wea"nesses4

Len)t/ of re-ort+1 -r)r-/+1 re!ie*+ nd --endi

2.5. As a rule of thumb' maximum length of the report @excluding overview and appendixshould be 9< typed pages# The limit can be relaxed where the number of reviews is

four or more in bigger states# 0verview should not normally exceed about eight to tentypescript pages# The existing limit of @B


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2.8. >ong reviews of about 9 pages should normally be preceded by 1highlights/

containing the main findings# The 1highlights/ should be concise @not more than B

pages' but should sufficiently bring out the main issues to provide the reader witha clear view of the purpose and results of the review#

2.9. The 1highlights/ is not intended to be free standing' mini(report and should containthe minimum of description and narrative# It is not always necessary for matters

dealt with in the 1highlights/ to follow the same se2uence or be under the sameheadings as in the main text of the review; sometimes' for example' it may be

desirable to arrange the 1highlights/ according to the materiality of audit findings#

5owever structured' the 1highlights/ should cross(refer to the relevant paragraphs

in the report#

2.10. The review should be free(standing + ie# capable of being read without the need torefer to other source material or other published information# It is a condensed

description of main issues' findings and conclusions; and supporting facts# The

essential approach should be:

bring out the really important matters;

play down the less important;

omit the unimportant; and

generally be selective and concentrate on IA&A analysis rather than on

descriptions and narratives#

A--endi

2.11. If the main text of audit report involves detailed analysis of complicated issues' or

statistics' these should normally be set out in an appendix# )ut don/t use

appendices simply to display how much information you have collected# They arenot a vehicle for including descriptions of detailed systems or procedures operated

within the audited body# $aterial should always be relevant and support the case

being made# Appendices need to be drafted and edited %ust as carefully as the maintext# As a rule of thumb' if information on less than five items is to be provided'

the details may be incorporated in the main text itself' rather than as an appendix#

Di)r"+1 t#le+ et&

2.12. 8ull use should be made of facts' figures and relevant examples to give life to the

report and to point the reader to significant issues and conclusions# iagrams'

charts' graphs and tables should be used to help get across important messages;and these should be where appropriate included in the text' not only in appendices#

These can save a lot of explanation and ( provided they are simple and well

laid out + can often convey more in a short space than stretches of narrative#

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Glo++ry

2.13. Abbreviations in reports should be "ept to a minimum# 3here five or more

abbreviations @or specialised terms are necessary in the report then all

abbreviations and terms used should be listed in a glossary at the end of the report#

III' IA0AD &on!ention+ */i&/ "u+t #e u+ed

A##re!ition+

3.1. 6eep the use of abbreviations to a minimum' particularly where they are li"ely to

be unfamiliar to the reader# 0bserve the following rules:

all abbreviations are potentially an affront to the reader since they are used for

your benefits and not his;

do not use abbreviations for bodies which are referred to only a handful of

times in a report + the reader will have forgotten what they mean and will haveto loo" bac" to chec" up;

if you must use an abbreviation write the words in full on their first appearance

followed by the initials in brac"ets;

ring the changes by referring to 1the $inistry/' 1the epartment/' 1the

,ommission/ etc;

normally avoid using abbreviations in the 1overview/ and 1highlights/'

particularly if the words in full are explained only in the text;

Abbreviations that can be pronounced do not need the definite article @e#g#'

7*S,0# All other abbreviations do @e#g#'# the ,AG' the G0I

Active not p!!ive

3.2. Wherever possible write actively. Overuse of passive verbs is one of the most common causes of unclear writing. So say ‘Audit examined this account’ and not

‘an examination of this account has been carried out by Audit’. To convert passive

into active change either the verb ‘expenditure was reduced by !s. "# la$h’ to‘there was reduction in expenditure of !s. "# la$h’ or the sub%ect ‘payment was

authorised by the &xecutive &ngineer’ to ‘&xecutive &ngineer authorised the payment’.

A-o+tro-/e+

3.3. 7se the normal possessive ending/s after singular words or names that end in s:

boss/s' Eones/s# 7se it after plurals that do not end in s: media/s# 7se the endings/on plurals that end in s: companies/ + including plural names that ta"e a singular

verb @e#g#'# .euters/

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C-itl+

3.4. A balance needs to be struc" between using too many and too few capital letters#

5ere there can be no general rule' but two pieces of advice may be given:

The particular and the general: 7se a capital for the particular and a small letter

for the general# 8or e#g#'# 1it is a road leading out of )ara"hamba .oad/

,onsistency: 3hatever practice you adopt' be consistent throughout any

document you are writing#

C/-ter nu"#er+

3.5. 7se roman numerals @I' II' III F## for chapter numbers#

Dte+

3.6. o not put commas in dates# 7se any of the following formats:

D $ay

$onday D $ay

D $ay


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( 8igures in table and narration should be in same unit

( 7se of figures or words should be uniform for comparison e#g# and 9 or two and twelve#

Font

3.8. 7se font siLe of 9 in the text of report# *ven in tables and charts do not use font

siLe of less than J#

P)e nu"#er+

3.9. 7se .oman numbers @i' ii' iii' for the part of the report containing contents'

preface and overview of the report# 7se Arabic numbers for the main text andappendices in the report# ever use alpha(numerals @9A' 9) for page

numbering#

Pr)r-/ nu"#er+

3.10. ever use alpha(numeric coding @B#A#9 for paragraph numbers# Also avoid a

mix of .oman(Arabic numbers @B#H#@iv#

7se Arabic numerals for paragraph numbers# The first digit of the paragraph

number should indicate the chapter number# 8or e#g##' the first digit of a paragraph

in ,hapter III should be B# The paragraphs and sub(paragraphs should benumbered as B#9' B#9#9 etc#

o not use more than H levels in paragraph numbering @e#g# B#9##9' B#9### and soon#

Per&ent)e+

3.11. 3rite per cent rather than M and percentage rather than Mage# A range of valuesshould be expressed as 9


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Style Guide IA&AD

In using collective nouns' the plural is more suitable when the emphasis is on

the individual members and the singular verb when it is on the body as awhole# 8or e#g#'# the committee were unable to agree and a committee was

appointed#

o not use a singular verb where two singular nouns are lin"ed by 1and/ unlessthe lin"ed words are so closely associated that they might also be hyphenated

8or words lin"ed by 1with/ use singular verb if the sub%ect is singular# The

$inister together with the Secretary is coming#

3hen each is the sub%ect of a sentence' the verb is singular and so is any

pronoun# 8or eg# each has a room to himself#

,ertain nouns are often misused# .emember agenda is singular and data is

plural# Thus it is wrong to write 1data that is four to twelve years old is of

limited use/#

The IA&A and Government epartments should always be treated as plural

nouns#

I4' A to 5 of &o""on error+ nd *e6ne++e+

A or An

4.1. 7se an in place of a when it precedes a vowel sound ' not %ust a vowel# That means

itNs 1an honor/ @the h is silent' but 1a 780/ @because itNs pronounced yoo eff oh#

Some people thin" itNs wrong to use 1an/ in front of an abbreviation @li"e 1$.I/

because 1an/ can only go before vowels# The sound is what really matters# ItNs 1an$.I/ @you pronounce it 1em ar eye/#

Ad!er#+

4.2. =ut them where you would in normal speech' which is usually after the verb#

A"on) !er+u+ 7et*een

4.3. The simple rule will rarely fail you: use between for two things' among for morethan two#

Alternti!e

4.4. Strictly this means one of two' not one of three' four' five or more# 0ptions should be used when more than two are meant#

A"-er+nd+

4.5. Should be used in three ways:

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3hen they are part of a company or body @IA&A

3hen two names are lin"ed to form one unit @Trade & Industry#

In .&

Anti&i-te

4.6. oes not mean expect but to use in advance# =robably best avoided since it is often

misused#

7+i&lly

4.7. Almost always useless# Oualifiers such as basically' essentially and totally rarely

add anything to a sentence; theyNre the written e2uivalent of 17m/#

Cir&u"+tn&e+

4.8. Stand around a thing: therefore correctly it is in the circumstances not under them#

Colon

4.9. To be used:

To mar" more sharply than a semicolon the antithesis between two ideas:

This year the department is short of funds: next year it will have money to

burn#

To precede an explanation or to introduce a list of series:

The Government Account consists of B parts: the ,onsolidated 8und' the,ontingency 8und and the =ublic Account

Co""

4.7. 7se commas sparingly and as an aid to understanding# Too many in one sentencecan be confusing#

Generally used:

to mar" off less important statements within a sentence:

to brea" long sentences into easily understood parts:

to separate items in a list#

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Co"-re

4.8. P is compared with - when drawing attention to the difference @compared with

last year/s poor results' 9KJD(J was a good year: P is compared to - when

stressing their similarity @as in 1shall I compare thee to a summer/s day/#

Co"-ound

4.9. This word is often misused# It does not mean to ma"e worse' to multiply or to

complicate# It means to mix together' to settle by mutual agreement or to condonefor a consideration#

=robably best avoided#

Co"-ri+e

4.10. The meaning is 1composed of/# TI comprises Trade and Industry: Trade and

Industry ma"e up @not comprise TI#

Continul !er+u+ Continuou+

4.11. 'ontinual means 1happening over and over again/; continuous means 1happeningconstantly without stopping/# If youNre continually on the Internet' it means you

"eep going on; if youNre continuously on the Internet' it means you havenNt gone

off at all#

Con!in&e

4.12. Is not a synonym for persuade# The ,&AG was persuaded to award a 9< percent

increase: he was convinced of the wisdom of doing so only after the wastage ratehad risen to 9


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Di+intere+ted

4.16. $eans impartial and not uninterested# 17ninterested/ means unconcerned or

indifferent#

Due to

4.17. Its three main meanings:

0wed to' as in: .s# 9 la"h of fees is due to the IA&A

Arranged or timed to' as in: the ?8$ .eport is due to be completed in $ay#

)ecause of: when used to follow a noun' as in: the cancellation' due to the

election' of not it was cancelled due to the election#

Effe&ti!ely

4.18. $eans with effect: if you mean in effect' say so# 1The matter was effectively dealt

with in committee/ means it was well done in committee#

1The matter was' in effect' dealt with in committee/ means it was more or less

attended to in committee#

E')' !er+u+ i'e'

4.19. The abbreviation e.g. is for the >atin exempli gratia' 1for example/# (.e.' >atin id

est ' means 1that is/# TheyNre not interchangeable# )oth abbreviations should be

followed by a comma#

E+ti"ted

4.20. Avoid 1an estimated .s# 9< la"h/' use instead 1about .s# 9< la"h/ or 1it was

estimated as .s# 9< la"h/#

F&tor

4.21. A hac"neyed word; the expressions of which it forms part can usually be replaced by something more direct and idiomatic# 8or e#g#' instead of saying 15is superior

training was the great factor in his winning the match/ use 15e won the match by

being better trained/#

Frt/er !er+u+ Furt/er

4.22. Though very few people bother with the difference these days' there is a

traditional distinction: farther applies to physical distance' further to metaphoricaldistance# -ou travel farther ' but pursue a topic further #

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Finlly

4.23. o not use finally when you mean lastly or at last# Thus' it is illogical to write

=ublic *xpenditure finally fell below .s# 9


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5owever discouraging the prospect' he never lost heart#

Hy-/en+

4.30. 7se them in the following words:

8ractions

$ost words beginning with anti and non: anti(government @but note

anticlimax' antitrust non(combatant' non(payment @but note nonaligned'

nonstop

A sum of money followed by the word worth: .s# 9< la"h(worth of stoc"s

To avoid ambiguities: a little(used vehicle @low mileage and a little used(vehicle @an old $ini

Separating identical letters: )oo"("eeper' re(entry' pre(eminent

ouns formed from prepositional verbs: build(up' call(up' get(together' sha"e(

up#

A list is attached of commonly used words which do not re2uire a hyphen#

Infor"tion o!erlod

4.31. As discussed earlier' do not provide all the details you have %ust because you have

it# Information overload can distract readers/ attention from the main issue# 8or

e#g# while ma"ing a comment on the non(utilisation of a building constructed at acost of .s# la"h for more than B years' do not discuss salary of .s# 9# la"h

paid to a watch and ward for the security of the building#

In!erted &o""+

4.32. If an extract ends with an exclamation or 2uestion(mar"' put the punctuation

before the closing inverted commas: The irector said to him' 15aven/t you

finished that draft yet4/

If the 2uestion or exclamation mar" is part of a lengthy sentence within which the

2uotation stands' put it outside the inverted commas: 3hy did the irector say'15aven/t you finished that draft yet/4

(ise or +iLe4

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4.33. Always use +ise for it will never be wrong' whereas +iLe sometimes will be:

criticise' solemnise etc#

It8+ !er+u+ It+

4.34. ThereNs no shortcut; all you can do is memoriLe the rule# (t+s with an apostrophe

means it is @or' a little less often and a little less formally' it has; its without an

apostrophe means belonging to it #

9r)on

4.35. The ,&AG/s .eports are not addressed to IA&A staff or to the audited bodies' but to the =arliament and the public %argon must therefore be avoided' especially

legal and technical terms and those conventional phrases invented by government

departments that are unintelligible to outsiders# -ou may have to thin" harder if

you do not use %argon' but you can still be precise# -ou should as" yourself + willthe reader understand this term properly4 ,ould I replace it with everyday

language4 Should I still use the term but explain it4

.ead through your completed draft' and try to remove all %argon to ma"e the

result intelligible to everybody#

Le++ nd fe*er

4.36. >ess 2ualifies degree' 2uantity or extent and ta"es a singular noun# 8ewer relates

to number and ta"es a plural noun# Thus: less spending; less distance; fewer miles'

fewer opportunities#

Literlly

4.37. 7se the word literally with care' and only where what you are saying is literally

true# 13e were literally flooded with wor"/ is wrong because the flood is ametaphorical one' not an actual deluge# onNt use literally where really' very' or

extremely will do#

M.ority

4.38. o not use the ma%or part or the ma%ority when most should be ade2uate: reserve

them for occasions when the difference between a ma%ority and a minority issignificant# Thus': the ma%ority of ,I=8A students is li"ely to vote for the proposal#

:"ent

4.39. Avoid adding (ment to verbs indiscriminately# o not use words li"e

schedulement' reallocationment etc#

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Met-/or+

4.40. $etaphors can be useful' enabling ideas to be conveyed succinctly without

tedious explanation# )ut used indiscriminately they become stale and lac"

precision# 0rwell put it as follows: 1A newly invented metaphor assists thought by

evo"ing a visual image' while' on the other hand a metaphor which is technically1dead/ has in effect reverted to being an ordinary word and can generally be used

without loss of vividness# )ut in between these two cases there is a huge dump of worn(out metaphors which are merely used because they save people the trouble

of inventing phrases for themselves#

Multi-le3ne)ti!e+

4.41. Avoid using multiple negatives in a sentence# 8or e#g#' 1common/ could be usedinstead of 1not uncommon/#

Nture

4.42. 0ften simply redundant' used li"e character# 8or e#g#' 1Acts of hostile nature/could be replaced with 15ostile acts/#

"one

4.43. one ta"es a singular verb# So does neither P nor -' unless - is plural# 8or

example' neither the minister nor the officers have done it + where the verb agrees

with the element closest to it#

Nor

4.44. Although there are other possibilities' you canNt go wrong if you use nor only after

the word neither : instead of 16eats did not write novels nor essays/' use either

16eats did not write novels or essays/ or 16eats wrote neither novels nor essays/#@-ou can' however' say 16eats did not write novels' nor did he write essays/

#nly

4.45. =ut only as close as possible to the word it 2ualifies if it could reasonably be

thought ambiguous elsewhere# Thus: these sections produce accounts only in

September# To say that they only produce accounts in September could suggest toa careful reader that in September they do nothing else or that in other monthsthey do something other than 1produce/ them#

#pti$u$

4.46. 0ptimum is not an alternative for best# It should be used only of the product of

conflicting forces# An auditor/s optimum wor" rate is not the fastest he can do' but

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the rate which reconciles in the most satisfactory way the conflicting needs for

speed' accuracy and a satisfactory result#

%'p(!

4.47. >ong paragraphs can confuse the reader# 0ne thought + one paragraph#

%$ete

4.48. =arameter is a mathematical term with a precise meaning# It is normally better to

use boundary' limit' framewor" or condition#

Prti&ulr

4.49. This particular word' in many particular circumstances' serves no particular

purpose# Give particular attention to the particular prospect of cutting it out#

Per

4.50. Avoid the habit of using per instead of according to' as in per manufacturers+

guidelines.

Plu+

4.51. The use of the word plus where and or with would be better is a bad habit pic"ed

up from advertising copy# Try to limit plus to mathematics' and use and or with

where theyNre appropriate#

Pre+ently

4.52. oes not mean at present but soon# *xample: =resently the department will act on

their decision# =robably best avoided#

Pun&tution

4.53. The specific punctuation mar"s are dealt with in the relevant section of this guide#

5owever' remember that:

The only purpose of punctuation is to ma"e clear to the reader what you want

to say:

6eep punctuation mar"s to a minimum#

Se"i&olon

4.54. o hard and fast rules here' except to encourage consistency throughout a report#

.emember that a semicolon is simply a stronger version of the comma#

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S/ll !er+u+ ;ill

4.55. Will is usually the simple future indicative: 1This will happen/# 1-ou will be

surprised/# Shall is related to the sub%unctive' and means 1>et it be so/' which you

might see in legal or business writing: 1The employee shall produce all re2uired

documentation/' 1A committee shall be appointed/ and so forth# @TheyNre not %ust predicting that the employeeNs going to do it or the committee is going to form;

theyNre declaring that they must ' or at least should ' happen# )ut this rule wor"sonly for the second person @ you and the third person @he' she' it ' they# The first

person Q ( and we Q reverses the rule' so 1I shall do it/ means INm going to get

around to it' while 1I will do it/ shows a mustering of resolve @let it be so#

Senten&e+

4.56. These must be short and have unity of thought#

S/ort *ord+

4.57. Should always be used in preference to long words unless there is a good reason

not to# 7se the language of everyday speech# ot that of auditors# Accountants#

>awyers# )ureaucrats and computer experts#

So

4.58. Avoid using 1so/ as an intensifier' as in 1ItNs so hot/' unless thereNs a that clause

@though the word 1that/ neednNt appear in less formal writing: 8or e#g#' 1ItNs so hot

that the asphalt is melting/# 7sage of 1so/ instead of 1very/ is a no(no#

S-ellin)

4.59. Always use *nglish spelling and not American# A list of commonly mis(spelt

words is attached#

T/t !er+u+ */i&/

4.60. The relative pronoun that is restrictive' which means it tells you a necessary pieceof information about its antecedent: for example' 1The word processor that is used

most often is 3ord=erfect/# 5ere the that phrase answers an important 2uestion:

which of the many word processors are we tal"ing about4 And the answer is theone that is used most often#

Which is non(restrictive: it does not limit the word it refers to# An example is1=ennNs I center' which is called ,7=I' has been successful so far/# 5ere that is

unnecessary: the which does not tell us which of =ennNs many I centers weNre

considering; it simply provides an extra piece of information about the plan weNre

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Style Guide IA&AD

already discussing# 1=ennNs I ,enter/ tells us all we really need to "now to

identify it#

It boils down to this: if you can tell which thing is being discussed without the

which or that clause' use which; if you canNt' use that #

Unne&e++ry *ord+

4.61. 7se ad%ectives and adverbs to ma"e your meaning more precise but beware of using them for emphasis alone# ?ery is often used so freely that it ceases to have

any meaning: it must be used discriminatively to be effective# ecessarily and

inevitably are overwor"ed: they often add nothing to the meaning of the wordsthey 2ualify#

The "nife may also be wielded on many other words and phrases: 8oe g#' Trac" record @record' cutbac"s @cuts' large(scale @big#

4er#+

4.62. ,omments made in the side(margins and tables should be complete *nglish

sentences# Avoid a temptation to save space by omitting verbs li"e is' are' was'

were' etc# in the sentences contained in tables and side(margins#

;/ile

4.63. Avoid the indiscriminate use of this word for and) but) and although. $any writers use it

fre2uently as a substitute for and or but) either from a mere desire to vary the

connective' or from uncertainty which of the two connectives is the more appropriate# In this

use a semicolon best replaces it# 8or e#g#' instead of 1The office and salesrooms are on

the ground floor' while the rest of the building is devoted to manufacturing/ use 1The

office and salesrooms are on the ground floor; the rest of the building is devoted tomanufacturing/#

;/o !er+u+ */o"

4.64. 3hile it/s possible to memoriLe a rule for distinguishing who from whom' it/s easier to trust

your ear# A simple test to see which is proper is to replace who,whom with he,him. If he

sounds right' use who- if him is right' use whom. 8or example: since he did it and not him did

it ' use who did it ; since we give something to him and not to he' use to whom. IT gets

tric"y only when the preposition is separated from the who: Who,whom did you give it to

.earrange the words in your head: 1To whom did you give it4

;ould !er+u+ +/ould

4.65. A conditional statement in the first person re2uires should' not would. *or e#g#' I should not

have succeeded without his help#

The e2uivalent of shall in indirect 2uatation after a verb in the past tense is should' not would#

8or e#g#' 5e predicted that before long we should have a great surprise#

4ern&ulr ;ord+3Ltin ;ord+

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Style Guide IA&AD

4.66. ?ernacular words li"e ‘$hul’ + small open irrigation channel' ‘cha$’ development +command

area development' ‘$hadan%a’ road' ‘nautor’ land + Government land allotted to villagers for

cultivation' are used' such words should be shown in italics and explained as a footnote' if

re2uired# Similarly >atin phrases and words used in *nglish li"e viL# vide' bona/fide) ibid)

suo/motu' mala/fide) de/facto) prima/facie) pro/forma) ex/gratia) ex/post/facto in/toto)

inter/se etc should be shown in italics#

Co""on Mi+t6e+

4.67. 3rite officer concernedC1department concerned/ instead of/ concerned

officer/Cconcerned department/#

The words 1balance/ and 1rest/ @remainder are both nouns# It is incorrect to say RThe balance

payment was to be withheld or RThe rest J< per cent was to be

withheld# The correct forms are either RThe balance was to be withheld or RThe rest was to

be withheld or RThe remaining payment was to be withheld etc#

*xcept for accepted and short expression li"e RandCor' use of the slash @C between the

words should be made in a very restricted way# e#g# instead of saying 1ShortCnon(payment/'

we should say short payment or non(payment/# Similarly instead of writing RanyincreaseCdecrease overCbelow the schedule of 2uantities of a contract/' we should write

Rany increase over or decrease below the schedule 2uantities of a contract# Instead of

writing RThe benefits of subsidyC incentiveC$S= provided by Government R3e should

write RThe benefits of subsidy' incentive and $S= provided by the Government#

4' ;ord+ nd -/r+e+ to #e u+ed *it/ &re

%'


22/27

Style Guide IA&AD

In view of the fact that Since; because

Is dependent upon epends on

Is e2uipped with 5asIs such that Is

Is to be found Is

It is "nown that I "now; we "now etc#It may be that If

It was found that I found' we found etc#

>ies in the fact that Is becauseue to the fact that )ecause

uring the time that 3hile

8or the purpose of 8or; to

8or the reason that )ecause8rom the standpoint of 8or

5igher degree of 5igher; more

In conse2uence of )ecause

In addition to Also; besidesIn close proximity to ,lose to

$ore economically viable ,heaper 0ne of the reasons 0ne reason

0n the part of )y

0wing to the fact that )ecauseSubse2uent to After

Ta"e steps to Start

The 2uestion as to whether 3hether

There is reason to believe I thin"' we thin" This is a sub%ect that This

Through the use of )y; with

3ith a view So that3ith reference to About

3ith regard to About

3ith the exception of *xcept for 3orthy of consideration Should be considered

%'2' Cut out -/r+e+ +u&/ +

According to

As far as F is concerned

In respect of In terms of

8ound to be

5aving regard to

In a F condition0ther things being e2ual

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%'=' ;ord+ */i&/ do not re>uire /y-/en

0ne wordAirfield postwar

)ypass prewar

,easefire =rofitma"ing,omebac" Seabed

,ommonsense @ad% Shipbuilding

8orever Shipbuilders5alfhearted Soyabean

5andout Stoc"mar"et

5andpic"ed Subcommittee

>ac"lustre Subcontinent$achinegun Submachinegun

evertheless Ta"eover

onetheless 7nderdog

0ffshore 7nderpaid0nshore 3artime

0verpaid 3or"force0verride 3orldwide

=etrochemical 3orthwhile

policyma"er

Two words

Air base ,oal miner Air force ,ommon sense @noun

Aircraft carrier 7nder way

At least 3ell "nown)allot box

Three words

,apital gains tax In so far

In as much

%'?' Plurl+

:Oe+ :o+

,argoes ,ommandos

*choes *mbryos

*mbargoes 8olios$anifestoes Ghettos

oes Silos

=otatoes

=rovisoes :ie+

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Style Guide IA&AD

Tomatoes $onies

Tornadoes

Torpedoes?etoes

?olcanoes

:eu+ :eu

)ureaus ,hateaux

=lateaus

:u+e+ :i

)uses Termini

,ircuses uclei8ocuses Stimuli

Geniuses

=rospectuses

:u"+ :

,rematoriums ,onsortia8orums ,orrigenda

$emorandums ata

$oratoriums $ediaOuorums =henomena

.eferendums Strata

Sanatoriums

Sanatoriums ;/ere +in)ulr 0 -lurl i+

+"e

Stadiums *2uipment

7ltimatums 8urniture?acuums

:!e+ :f+

3harves warfs

>ives .oofs

:+ :e

Agendas 8ormulae

:ee+ :i&e+

Indexes @of boo"s Indices

@indicatorsCindex numbers

%'%' Corre&t +-ellin)+ of *ord+ t/t re &o""only "i+:+-elt

Accommodate Ac"nowledgement Adviser

Advisory Aeroplane Aesthetic

Aging )attalion )enefited

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Style Guide IA&AD

)enefited )y(law ,hannelled

,onnection efendant ependant @noun

ependent @ad% tente is" @in computercontext

isc @other contexts ispatch *nrol

*nrolment *nsure @ma"e certain Insure @against ris"s8arther @distance 8urther @additional 8ocused

8ocusing 8orbid 8orgo @do without

8orego @precede 8orestall 8ulfil8ulfilling 8ullness Incur

Incurring Inoculate In2uire' in2uiry

Install Instalment Installation

Intransigent >abelled >earnt>evelled >icence @noun >icense @verb

$anoeuvre $anoeuvring $ileage

0ccur 0ccurring =aediatric

=ractice @noun =ractise @verb =rincipal @headCad%=rinciple @code of

conduct

=rogram @in computer

context

=rogramme @other

contexts.ecur .ecurrent .ecurring

Sanatorium SeiLe Specialty @in context of

medicine' steel andchemicals

Specialty @in other

contexts

Strategy Superseded

Trade unions Trades 7nion ,ongress ?accinate3ithhold 3ord processor

%'@' Offi&il *ord+8 nd lternti!e+ *ort/ &on+iderin)

In+ted of Con+ider In+ted of Con+ider

Absence of o; none isseminate Spread

Accede to Grant; allow; agree iminish rop; lessen; reduceAccompanying 3ith isclose Tell; show

Accomplish o isburse =ay

In accordance with )ecause of; under iscrete Separate

Is in accordance with Agrees; follows iscontinue Stop; endAccordingly So ispatch Send

According to the

records

The records show ominant $ain

Additional *xtra; more onate Give

Ad%ustments ,hanges ue to the fact that )ecause; as

Admissible Allowed uration TimeAdumbrate S"etch; outline *mphasise Stress

Advantageous 7seful; helpful *nable Allow

Aggregate Total *ndeavour Try

A large number of $any; most *n2uire As"

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Style Guide IA&AD

Alleviate *ase; reduce *n2uiry Ouestion

Alternatively 0r *ntitlement .ight

Ameliorate )etter; improve *2uivalent *2ual; the sameAnnexure Annexe *rroneous 3rong

Anticipate *xpect *stablish Show; find

Apparent ,lear; plain; obvious *valuate Test; chec" Appreciable >arge; great *vince Show; display

Application 7se *xceptionally 0nly when; in this case

Apprise Inform; tell *xcessive Too many; too muchAscertain 8ind out *xcluding Apart from

At an early date Soon *xclusively 0nly

,ommence )egin; start *xempt from 8ree from

Auditee Audited body *xpedite 5urry; hasten,omponent =art *xpeditiously As soon as possible;

2uic"ly;

,oncerning About; on *xtent ,urrent; in force

In connection with About 8abricate $a"eAs a conse2uence of )ecause 8acilitate 5elp; assist

,onse2uently So 8actor .eason; cause; feature,onstitute $a"e up; form 8ollowing After

,ustomary 7sual; normal 8or the duration of uring; while

eem Treat as; consider 8or the purpose of Toefer =ut off; delay

eficiency >ac" of 8orthwith ow; at once

enote Show 8orward Send

esire 3ish etermine ecide

8unction @verb 3or"; operate; act 0btain Get; receive

8urnish Give 0ccasioned by ,aused by8urthermore Then; also 0n behalf of 8or

Generate =roduce; give 0n the grounds that )ecauseImplement ,arry out; do 0rdinarily ormally; usually

In accordance with As; under 0therwise 0r

In addition to Also 0verall Total; supreme; generally;overriding;

Infructuous 3asteful 0wing to )ecause

In case of If =artially =artly

In connection with 8or; about =articipate Ta"e part inIn con%unction with And; with =articulars etails' facts

In conse2uence )ecause; as =ermissible AllowedIn excess of $ore than =eruse .ead; loo" atIndicate Show =ursuant to 7nder

Inform Tell =ractically Almost; nearly

In isolation )y itself =redominant $ainInitiate )egin; start =rescribed Set; fixed

Institute )egin; start =reserve 6eep

In lieu of Instead of =rincipal $ain

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Style Guide IA&AD

In order to To =rior to )efore

In receipt of Get; have; receive =roceed Go

In relation to About =rovided that If; as long asIn respect of About; for =rovisions .ules; terms

In the course of In; while; during =urchase )uy

In the event of If .egarding AboutIrrespective of 3hether or not; even

if

.eimburse .epay; pay bac"

Issue Give; send .emainder The restEeopardise .is" .emittance =ayment

>ocate 8ind .emuneration =ay; wages; salary

$agnitude SiLe .ender Send; ma"e; give

$a%or $ain; important; big;chief

.eport Tell

$anufacture $a"e .epresents Shows; stands for; is

$andatory ,ompulsory .e2uest As"

$aterial .elevant; significant .e2uire eed$arginal Small; slight .etain 6eep

$odification ,hange .everse )ac" ecessitate eed; ma"e

necessary

.evised ew; changed

otify Tell; letF"now Select ,hoose otwithstanding *ven if; despite; still;

yet

Solely 0nly

evertheless )ut; however Submit Send; give

Subse2uently >ater Subse2uent to After Substantial >arge; great; a lot of Sufficient *nough

Supplementary *xtra; more Terminate Stop; end

Thereafter Then; afterwards Timeously In good timeTransmit Send; forward To date So far

To the extent that If; when 7ltimately In the end; at last

7navailability >ac" of; absence 7niform Same7tilise 7se 7nderta"e Agree

?ariation ,hange ?irtually Almost

?isualise See; predict; imagine 3hereas )ut

3ith reference to About 3ith regard to About; for 3ith respect to About; for

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