Audit Limit

A firm having a travel business (Air & Rail ticket booking only) & also provide car and taking car on hire basis.

Fact : 1) Firm is receiving bill / invoices from his principal on his own firm name.

           2) Firm is issuing invoices to thire client

My Qustion ,

Is the above firm are liable to get thir account audit ? where as the commission is only the intersrt in turn over (In Air & Rail Tickiet booking business) where the commission amount is less than 60 lakhs

Pls. answer