ABSTRACT
[...]in order to help with the recovery of the economy and business finances, this article has examined a set of forward-looking plans based on the changes brought about by the COVID-19, which have the potential to improve people's lives for the better. [...]the purpose of this essay is to present a strategic foresight to assist external auditors in achieving their goals once the pandemic ends, i.e., we will investigate the variables that assist external auditors in improving their activity following the COVID-19 problem. [...]this study adds to the growing body of knowledge about the impact of the corona-virus on the accounting activities by looking into the strategic foresight after the pandemic, specifically the digitization associated to the COVID-19 pandemic. [...]this study used the cognitive mapping method to investigate the factors that aid in the recovery of activities following the COVID-19 crisis.