Statutory audit vs special audit

There is no prescribed time limit as to when a special audit can ordered. A special audit is generally ordered by the Central Government in certain cases. The auditor may or may not be the company's statutory auditor. And the report is to be furnished only to the government.

Sir,

Thanks for your reply but my question is that - 

a) Statutory Audoit has not been completed of a particular financial year say FY 2012-13.

b) As the Statutory Audit has not been completed, no report has been prepared, no balamce sheet, profit and loss a/c etc has been prepared.

c) In such an event can a special audit be ordered. 

Special Audit corressponds to Section 233A of Companies Act, 1956. The said section is no longer in force. There seems to be no corressponding section/ provision for the same in Companies Act, 2013. Hence, technically speaking, in my opinion, currently there can't be authorised a special audit.

And for the period 2012-13, section 233A doesn't require the books of accounts to be audited in order to commence special audit. Hence, special audit can be done even if statutory audit is not completed.