Liability for tax audit u/s 44ada

one of my friends working with partnership firm which provides cleanical services to pharmaceuticals company's.
last year ie a.y 18-19 firm audit had been conducted u/s 44ada.
in the present year firm turnover is 72lacs.and tds deducted u/s 194J.
so my question is
is their any liability of tax audit in current year if firm profit is RS 800000/-
or can firm declared his profit u/s 44ad?