You have been assigned as an independent auditor on behalf of Eskom to audit the Annual Financial Statements prepared externally for the new Kusile power station based in Mpumalanga. With the prevailing national crisis at Eskom, you decided to take a first principle approach to check if the fundamentals are in place before you start the audit. Discuss the postulates that needs to be tested and which ones will you focus on for this project? Justify your response