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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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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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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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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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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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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. $any writers use it
fre2uently as a substitute for and or but) either from a mere desire to vary the
connective' or from uncertainty which of the two connectives is the more appropriate# In this
use a semicolon best replaces it# 8or e#g#' instead of 1The office and salesrooms are on
the ground floor' while the rest of the building is devoted to manufacturing/ use 1The
office and salesrooms are on the ground floor; the rest of the building is devoted tomanufacturing/#
;/o !er+u+ */o"
4.64. 3hile it/s possible to memoriLe a rule for distinguishing who from whom' it/s easier to trust
your ear# A simple test to see which is proper is to replace who,whom with he,him. If he
sounds right' use who- if him is right' use whom. 8or example: since he did it and not him did
it ' use who did it ; since we give something to him and not to he' use to whom. IT gets
tric"y only when the preposition is separated from the who: Who,whom did you give it to
.earrange the words in your head: 1To whom did you give it4
;ould !er+u+ +/ould
4.65. A conditional statement in the first person re2uires should' not would. *or e#g#' I should not
have succeeded without his help#
The e2uivalent of shall in indirect 2uatation after a verb in the past tense is should' not would#
8or e#g#' 5e predicted that before long we should have a great surprise#
4ern&ulr ;ord+3Ltin ;ord+
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4.66. ?ernacular words li"e ‘$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
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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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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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)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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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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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