Tests on provisions中Probable outflow是ACCA学员要掌握的内容，在学习该课程的时候，学员不仅要了解其内容，更应该学会去运用。
Review the post year-end period to identify whether any payments have been made.
Discuss the position with similar past provisions with the directors. Were these provisions eventually settled?
Review board minutes and any company correspondence to ascertain whether it is probable that the payments will be paid by reviewing the supporting evidence.
Write and send an enquiry letter to the company’s lawyers to obtain their views as to the probability of the claim being successful.
Obtain a written representation from the directors to confirm the completeness of the provision, by confirming their view that the chances of a successful claim are remote and no provision or contingent liability is required.