Hello i got your doubt.
If turnover crosses 1 crore audit is compulsory for Company / Co-Operative etc
Now what if turnover crosses 1 crore  till 2 crores for Individual / HUF / Partnership (Excluding LLP) — they can go for presumptive if not then go for audit
above 2 crore then go for audit for sure
now please understand above 1 crore there is option for individual / huf etc either go for audit or go for presumptive taxation
icai pm has assumed that entities want to go for audit and not presumptive basis, it is standard assumption unless otherwise provided