You can more or less 'reverse' the NFA, but we have to take care of $\epsilon$-transitions (where $\epsilon$ denotes the empty word), therefore assume that a NFA $A = (\Sigma, Q, \delta, S, F)$ without $\epsilon$-transitions is given with $L = L(A)$, that is $A$ recognizes $L$. Here
- $\Sigma$ is the alphabet
- $Q$ denotes the set of states
- $\delta\colon Q \times \Sigma \to \mathscr P(Q)$ is the transition function.
- $S \subseteq Q$ is the set of starting states
- $F \subseteq Q$ is the set of final states
Now we define an automaton $A' = (\Sigma, Q, \delta', S', F')$ by - just reversing the transitions:
- $S' := F$, $F' := S$
- $\delta'(q, a) := \{q' \in Q \mid q \in \delta(q', a)\}$
We will prove $L' = L(A')$ now:
$\subseteq$: Let $w = a_1 \ldots a_n \in L'$ be given, then $a_n \ldots a_1 \in L$, hence there is a sequence $q_0, \ldots, q_n$ of elements of $Q$ such that $q_0 \in S$, $q_n \in F$ and $q_{i+1} \in \delta(q_i, a_{n-i})$ for $0 \le i \le n-1$. But then $q_n, \ldots, q_0$ is a sequence of states such that $q_n \in S'$, $q_0 \in F'$ and $q_{n-i-1} \in \delta'(q_{n-i}, a_{i+1})$ by definition. Hence $A'$ recognizes $w$.
$\supseteq$: Let $w = a_1 \ldots a_n \in L(A')$, then there is a sequence $q_0, \ldots, q_n$ of states with $q_{i+1} \in \delta'(q_i, a_{i+1})$ and $q_0 \in S'$, $q_n \in F'$. This means by definition $q_n \in S$, $q_0 \in F$ and $q_i \in \delta(q_{i+1}, a_{i+1})$. This proves $a_n \ldots a_1 = w' \in L(A) = L$, hence $w \in L'$.
So if $L$ is NFA-recognizable, $L'$ is also. On the other side, if $L'$ is recognizable, then $L''$ is (by what we have proved), but $L = L''$, so we are done.