زوالي أمينةمزياني نور الدين2024-06-022024-06-022024-05-02زوالي ،أمينة. مزياني ،نور الدين. فشل مكاتب التدقيق في الكشف والابلاغ عن المخاطر عند تدقيق البنوك - تحليل حالة بنك سيليكون فالي . مجلة إقتصاد المال والأعمال. مج 09. العدد01. 2024/05/02 . كلية العلوم الإقتصادية والتجارية وعلوم التسيير. جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]2543-3660https://dspace.univ-eloued.dz/handle/123456789/33010The study aimed to identify the factors behind the failure of external audit offices to detect and report risks when auditing banks, by analyzing the case of Silicon Valley Bank (SVB), which is considered one of the largest and most recent failures of international audit offices, as the Global Audit Office (KPMG) submitted an audit report that did not warn of the presence of risks threatening the bank’s ability to continue a short period before the bank’s collapse. Through Analyzing of circumstances of the bank’s collapse, the study concluded that the audit office had failed to discover credit-related risks. and liquidity; inflation; And operational risks, as these risks led to the bank’s bankruptcy only 14 days after KPMG submitted the audit report, which created many doubts about the quality of the audit work carried out by its auditors.arالتدقيق الخارجيفشل مكاتب التدقيقبنك سيليكون فاليمكتب التدقيق العالميExternal AuditFailure of auditing Firm’sSilicon Valley BankKPMGArticle