This document is an exposure draft for the Standard for Audit of Smaller and Less Complex Entities (SA-SLCE), issued by the Auditing and Assurance Standards Board of India. It outlines the proposed standards for auditing smaller and less complex entities. The draft includes sections on audit planning, risk assessment, audit evidence, reporting, and specific considerations for various audit scenarios. It is intended for auditors and other stakeholders to review and provide comments by March 31, 2021.