Barac, KarinPlant, KatoKunz, RolienKirstein, Marina2022-05-192021-11Barac, K., Plant, K., Kunz, R. & Kirstein, M. 2021, 'Audit practice : a straightforward trade or a complex system?', International Journal of Auditing, vol. 25, no. 3, pp. 797-812, doi : 10.1111/ijau.12249.1090-6738 (print)1099-1123 (online)10.1111/ijau.12249https://repository.up.ac.za/handle/2263/85575Auditors' skills and ways of working must adapt to constantly changing conditions in the workplace, and the COVID-19 pandemic has brought further complexity. This paper uses a complexity theory lens to investigate changes in audit practice in recent years. A qualitative research method, using semi-structured interviews, was applied: first to investigate how audit practice (skillsets and ways of working) needs to be reformed and second to suggest implications for audit practice stemming from a disruptive macro-level event such as the current COVID-19 pandemic. It was found that audit firms are framed as complex adaptive systems and new skillsets and ways of working in audit practice are well known for their adaptation, co-evolution and emerging behaviours, which include virtual audits and remote working that have been brought about by the COVID-19 pandemic.en© 2021 John Wiley & Sons Ltd. This is the pre-peer reviewed version of the following article : 'Audit practice : a straightforward trade or a complex system?', International Journal of Auditing, vol. 25, no. 3, pp. 797-812, 2021, doi : 10.1111/ijau.12249. The definite version is available at : https://wileyonlinelibrary.com/journal/ijau.Audit practiceComplex adaptive systemsComplexity theoryCOVID-19 pandemicCoronavirus disease 2019 (COVID-19)SkillsetsTechnologyWays of workingPostprint Article