Poppajoe
Most communities in the United States are governed by one of the three National building codes; BOCA, UBC or SSBC. The exit requirements vary slightly from one to the other. As well, many states or large cities (New York, Chicago) have there own codes based on the national codes, but with some local modifications. You must check with the local municipality to get these requirements.
That being said, in general an auditorium of less than 50 or 60 seats doesn't require an emergency exit. Up to 300 seats, an entrance and one emergency exit geberally suffice. Over 300 seats a third exit should be incorporated.