Co. audit and tax audit - different auditors

I know that appointing two auditors, one for tax audit and one for co. Audit is practically not beneficial in any aspect Still i want to ask it as per theory that if there are separate auditors then if tax audit is already done, will co. Auditor give only CARO. and will audit only the things required as per CARO. Also audit of co. Is done in case of 44AB so having turnover of 1lac (2lac from next year) or above.it is possible that if co. Doesn't fall under 44AB then only co. Audit is required. so only CARO will be required under co. Act?