As [Circuit Digest] demonstrates with their variant of the ESP-Drone project by Espressif, you only need a minimum of parts: an ESP32 MCU, an inertial measurement unit (IMU) such as the MPU6050 ...

along with a low-cost condenser microphone with a transistor-based preamplifier and an LM386 op-amp for the speaker circuit. In the ESP32 module the built-in DAC and ADC are used for audio in and ...