Reagarding audit of partnership firms

if a partnership firm having turnover less than 1cr shows profit 8% and after that distributes remuneration and interest to partners liable to audit as net profit after interest and remuneration

for eg turnover 6000000.00

prifit   @ .08     480000.00

remuneration   378000.00

interest           100000.00

Net profit           2000.00

liable to audit or not

please help....