Applicabality of audit

"my query about  audit rules , as proprietary business running wholesale supply having sales less than 1cr. and incurred a profit less than 8% of sales should they liable for audit ? they maintain books of account. 

and can non CA do the audit ? "

in my opinion, yes the assessee required to maintain books of accounts and it required to be audited by qualified chartered accountant.


. if trader/manufacturer having loss during the proprietary business they liable for audit also maintain books of accounting. 

for this query also, my reply is affirmative