It isn't that $\cos(\theta - \pi/2) = \sin(\theta)$ is more correct or less correct than $\cos(\pi/2 - \theta) = \sin(\theta)$: both are true. However, the second one also expresses the familiar concept of "complementary angles": in any right triangle, the sine of one of the two (non-right) angles is always equal to the cosine of the other angle. This follows from elementary opposite/adjacent/hypotenuse considerations, and thus makes it a more natural way to remember the identity.
Because of this naturality, the principle also generalizes much more readily than a simple shift would:
$$\cos(\pi/2 - \theta) = \sin(\theta)$$
$$\sin(\pi/2 - \theta) = \cos(\theta)$$
$$\cot(\pi/2 - \theta) = \tan(\theta)$$
$$\tan(\pi/2 - \theta) = \cot(\theta)$$
$$\csc(\pi/2 - \theta) = \sec(\theta)$$
$$\sec(\pi/2 - \theta) = \csc(\theta)$$
If you tried to express these in terms of $\theta \pm \pi/2$ you'd have to fiddle with the signs in each case to get it right.
I don't understand why we change sign of $\theta$, it seems that $cos(\frac{\pi}{2}+\theta) = sin(\theta)$ should be correct.
– Pawel Dec 29 '15 at 13:17