This Section of SA-SLCE establishes the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with SASLCE. Specifically, it sets out the overall objectives of the independent auditor, and explains the nature and scope of an audit designed to enable the independent auditor to meet those objectives. It also explains the scope, authority and structure of SA-SLCE, and includes requirements establishing the general responsibilities of the independent auditor applicable in all audits of smaller and less complex entities, including the obligation to comply with SA-SLCE. The independent auditor is referred to as “the auditor” hereafter.

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