The ultimate size of the audit report is not something that would ever be included in the audit scope or definition. Decisions about the content of the report should be the only factor that drives the ultimate size of the report. The structure, audience, and format of the audit report are all crucial elements that must be defined and agreed upon as part of the audit scope.

Reversibility is the cloud concept involving the ability for a cloud customer to remove all of its data and IT assets from a cloud provider. Also, processes and agreements would be in place with the cloud provider that ensure all removals have been completed fully within the agreed upon timeframe. Portability refers to the ability to easily move between different cloud providers and not be locked into a specific one. Removability and extraction are both provided as terms similar to reversibility, but neither is the official term or concept.

The SOC 1 report focuses primarily on controls associated with financial services. While IT controls are certainly part of most accounting systems today, the focus is on the controls around those financial systems.