AUDIT OF PARTNERSHIP FIRM IN CASE NET PROFIT SHOWN BELOW 6/8

My query is if a partnership firm is maintaining proper books of account and net profit of firm is below 6%/8%(after interest and remuneration), does it needs to get it's account audited?
And if it opts for 44AD, whether it needs to get it's account audited if in subsequent year it does not apply section 44AD?
kindly help.