Query !!! plsssss help !! whether tax audit or not ??

QUERY : 
 

My client have a business of processing Gold Ornaments ( totally labor payment job i.e, Raw Gold processed into Gold Ornaments ) and have a turnover of Rs 79 lacs ( approx ) for the A.Y 2013-2014 with a net profit of Rs. 3,55,263/= ( i.e, N.P -- 4.55%), ..

My Questions : 
 

1 ) As the N.P % is less than 8%, then , is it mandatory to get books of accounts audited ?
 

2) In the above case , It should be counted within limit u/s 224(1b) or not ?.
 

3) 3CD necessary or not ?
 

4) 3CA/3CB necessary or not ?
 

5) QUANTITATIVE DETAILS NECESSARY OR NOT ?
 

6) Audit Report ??

 

Plssssssss response as early as possible ...

Thanks..