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1. Statutory Audit - audit of Financial statements required by the Statute governing that organization as per the provisions of same statute. A statute is the particular law or Act governing a particular organization. Say for eg, A company is governed by Companies Act, a trust is governed by Trust Act, Bank by RBI Act, NBFC by RBI Act and Companies Act etc. So it the requirement of that particular act that the organization needs to get its accounts audited. A statutory audit is a compulsory audit, except for a few exemptions as may have been provided in the Act itself.
2. Tax Audit - is a kind of Statutory Audit but not exactly the same, since it is required by Income Tax Act but not for any particular type of organization but for all organizations fulfilling the provisions of Income Tax Act to get Tax Audit done.
Differences -
1. Stautory audit is audit of complete sets of books of accounts and financial statements prepared by the Management and employees of that organization, whereas , Tax Audit is auditing the matters related only to Tax and confirming that there is no concealment of income, non-payment of tax liability and due and timely payment has been made to Govt in that respect.
2. Statutory Audit is compulsory kind o audit with a few exceptions, whereas Tax audit is required only for those which fulfill the requirements specified under Income Tax Act.
