Today, auditing plays an important and sensitive role in societies. One of the roles of auditing is to create added value for the company by reducing the cost of financing or increasing the company's stock price. Considering the importance of audit, it seems necessary to pay attention to audit risks. Future planning of the independent auditing profession is the main existential gem of the future of auditing. The future that is mixed with the evolution of e-commerce and is caused by the tremendous changes in the nature of the independent audit profession and is generally caused by the set of fundamental changes in the environment that shakes the framework of accounting and auditing standards. The research method based on the type of research is also a type of mixed research, which is partly qualitative and partly quantitative, and based on the objective, it is considered to be of the applied type and based on the descriptive-survey and exploratory data collection method. In this research, after identifying the factors shaping the independent audit profession in the context of e-commerce evolution, three scenarios with the titles of smart audit, social learning and knowledge recovery were obtained. According to the conditions of the factors shaping the strategic future of the independent auditing profession in the framework of the evolution of electronic commerce in terms of effectiveness and effectiveness, the second scenario (smart auditing) was proposed.