Statutory nd tax audit

As far as i See, Statutory Audit is an Audit made mandatory by any statute, say Co Act, Income tax Act, Banking Regulation Act etc, Which means to say that audit may or may not be Tax Audit

Tax Audit is more specific which is mandatory from Taxation authority such as IT ACT, PT Act, Sales Tax Act, Excise, Service tax etc.

As long as the law doesnot say otherwise, same independent auditor can report to different type of audits for same company/assessee and ofcourse unless it is audit from the department themselves.

Statutory audit means audit which is prescribed under any statue.  For instance under the companies Act 1956 Audit is mandatory for the companies irrespective of its turnover or any other criteria.  Even if its turnover is nominal it has to conduct audit whihc should be done by a Chartered Accountant holding a valid COP.

Tax audit is an audit whihc is prescribed under the Income-Tax Act if the turnover of any organization say a proprietary concern, partnership firm or a company exceeds Rs 1crore during the previous year.

As pointed by you a single auditor can perform statutory audit & Tax audit.  Really speaking while doing the audit the auditor performs the audit to adhere to the compliances mentioned under the Companies Act as well as the I-T Act, so a seperate audit is not requried to be performed..