This PAS Standard provides guidance on the application of remote auditing methods in the conduct of internal or external audits of environmental management systems (EMS), and on the competence of auditors in the use of remote methods. It is intended to apply to a broad range of potential users, including auditors, organizations implementing environmental management systems, organizations needing to conduct audits of environmental management systems for contractual reasons, and organizations involved in auditor certification or training, in certification/registration of management systems, and in accreditation or in standardization in the area of conformity assessment. The guidance in this PAS Standard is intended to be flexible as the use of these guidelines can be applied to the auditing of an organization irrespective of its size, nature and complexity, as well as the objectives and scopes of the audits to be conducted. Throughout this PAS Standard, examples on specific topics will be provided to assist understanding and facilitate implementation of the guidance. Specific guidance will to support implementation of this PAS Standard in small organizations.