In crisis conditions, the role of monitoring and auditing becomes more colorful. Financial studies have shown that there is a direct relationship between the level of risk taking and profit, and the higher the level of profitability in an industry, the higher the level of risk. The health crisis in 2019 faced fluctuations in all industries, especially the pharmaceutical industry. In the meantime, the auditors also increased their monitoring. The purpose of this research is to examine the relationship between financial risk-taking and profitability in listed companies in the pharmaceutical industry, considering the health crisis and audit quality. Multivariate regression method was used for data analysis. The findings showed that financial risk-taking has a significant relationship with profitability at the 95% confidence level. Although the Coronavirus Conditions had an effect on profitability at the 95% confidence level, it did not have a significant effect on the relationship between financial risk-taking and profitability. The audit quality had an effect on the relationship between financial risk-taking and profitability. In all situations, in addition to considering financial risk-taking, existing crises, audit quality and other influencing factors should be taken into consideration in order to improve the profitability of companies.