3 — ENTRAINEMENT : SOCIETE RAVEL
THEME +: Le commissaite aux corn
_cédure dalerte
Monsieur Fauré est commissaire aux comptes de la Société Anonyme Ravel. Ceite société de fabrication
soutillage connatt depuis plusieurs années des difficultés et subit les conséquences des mauvaises perfor-
nances de l'industrie du batiment. Le directeur technique de l’entreprise, Monsieur Ravel, a été son créa-
ar, Ine s'est jamais préoccupé de la diversification des produits ou de a recherche de nouveaux marchés,
En outre, le fonds de roulement est trés insuffisant et la trésorerie est négative. La société a récemment
2 recours a des moyens de financement trés onéreux. Elle a perdu de nombreuk marchés et son carnet
4 commandes est relativement peu rempli.
Quelles conséquences Monsieur Fauré doit tirer de cette situation ?
Law bebe Agy te L'avse nie:
Laloi-dute mais 1984 a investi le commissaire aux comptes d’un rOle nouveati de surveillance et.d’alerte.
‘Celui-ci doit en effet mettre en ceuvre une procédure d’alerte au cours de laquelle il demande des explica- i
‘Sons aux dirigeants sociaux sur «tout fait de nature & compromettre la continuité de exploitation qu’il es
2 relevé-& Poceasion de sa mission», z mye
Monisicur Fauré peut considérer que-la situation de la société Ravel nécessite le déclenchement de la tee
-
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