The definition of attest engagements given is SSAE 1 requires that the assertion be in writing.

Question

Quizplus · Accepted Answer

SSAE 1, which stands for Statements on Standards for Attestation Engagements No. 1, indeed requires that the assertion by the responsible party be in writing as part of the criteria for an attest engagement. This requirement ensures that there is a clear, documented basis for the examination, review, or agreed-upon procedures performed by the practitioner.

The Definition of Attest Engagements Given Is SSAE 1 Requires