This can be done through basic data blending in Tableau. Just create two separate sources that have all the rows, and let Tableau do the work for you.
Create your relationship between the two data sources so that audit_no from one source matches up with audit_no from the second, and so that cocl_code from the primary source matches up with fac_code from the secondary source.
There are plenty of discussions about data blending in the Tableau web sites, white papers, etc. Google on Tableau Data blending and read up on the concept.