This report presents results of a study into the use of remote auditing and assessment during the COVID-19 pandemic. The empirical evidence was collected through interviews with a group of key stakeholders who were all involved in remote audits and assessments (firms, auditors/conformity assessment bodies and accreditation bodies). A total of 60 interviews were conducted with respondents based in New Zealand, China and Australia. The findings are discussed in four areas: audit process, use of technologies, data protection and privacy and effectiveness of remote audits and assessments. The report also discusses key opportunities and challenges related to the adoption of remote audits and assessments and, in doing so, provides information to underpin the transformation of auditing practices.