Question about reducing number of tables in a database

Hello,

I would appreciate some feedback about my tables design.

I am creating a database for collecting data about audits in our
agency.

We audit services provided by programs and people who receive services.

I have the following tables:

Audits Overall -- Audit ID (PK) who did the audit, date, etc.

----- Audits Overall connects to:

Program Audit -- Program Audit ID (PK), where, other information about
this day's audit of the program (1:1 to Audits Overall)

Program Audit Responses -- Response ID (PK), Audit ID, Program Audit
ID, Question ID, ResponseText (1:1 to Audits Overall and Program Audit)

Program Audit Comments -- Comment ID (PK), Audit ID, Program Audit ID,
Question Topic, Program Topic Comment (1:M to Program Audit and Audits
Overall)

------ Audits Overall connects to:

People Audit -- People Audit ID, person name, other information about
this day's audit of this person (1:M to Audits Overall) This is enough
different informtion that it warrants its own table separate from
Program Audit.

People Audit Responses -- Response ID (PK), Audit ID, People Audit ID,
Question ID, ResponseText (1:1 to Audits Overall and Program Audit)

People Audit Comments -- Comment ID (PK), Audit ID, People Audit ID,
Question Topic, People Topic Comment (1:M to People Audit and Audits
Overall)

------

My question is whether or not I should use THIS table structure for
Audit Responses and Audit Comments so I have two tables instead of
four:

Program AND People Audit Responses -- Response ID (PK), Audit ID,
People Audit ID, Program Audit ID, Question ID, ResponseText (1:1 to
Audits Overall and Program Audit) -- only People Audit ID or People
Audit ID can have a value, the other field cannot have a value, this
helps keep rows unique.

Program AND People Audit Comments -- Comment ID (PK), Audit ID, People
Audit ID, Program Audit ID, Question Topic, People or Program Audit
Comment (1:M to People Audit and Audits Overall)-- only People Audit ID
or People Audit ID can have a value, the other field cannot have a
value, this helps keep rows unique.

Question IDs and Question Topics are _different_ for Program and People
Audits.

Thank you, Tom