The number of employees is not that important as far as an audit is concerned. However, you can include facilities such as an ambulance room, first aid facilities, doctor on call, welfare officer, canteen, etc., under the audit.
Electronic Vehicle (EV) battery assembly will come under the Factories Act.
This is because there is some manufacturing taking place or conversion of something into a usable product. Therefore, it will fall under the Factories Act. You may also review the attached forms and registers and fill them out according to your state rules. The attached document is prepared with reference to the Kerala Factories Rules, so the form numbers may vary. This is provided solely as guidance.