Written Assertion Definition | Becker

Accounting Dictionary

Written Assertion

A statement made by the responsible party that addresses the measurement or evaluation of the subject matter against the criteria (SOC 1�) or the subject matters in the examination (SOC 2� and SOC 3�). See also Service Organization and Control (SOC) Reports and SOC 1� engagement and SOC 2� engagement and SOC 3� engagement.

Related Terms:

Service Organization and Control (SOC) Reports [AUDISC]SOC 1� Engagement [AUDISC]SOC 2� Engagement [AUDISC]SOC 3� Engagement [AUDISC]Back to Dictionary

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