I achieved the answer using this way:
SELECT
isnull((
select stuff((select ','+ convert(varchar(1000),auditedAreaDescription) from Local_AuditedAreas LA
inner join Local_Audits LU ON LU.auditIncId = LA.auditIncId and LU.auditSqlId = LA.auditSqlId AND LU.isDeleted = 0x0 AND LA.isDeleted = 0x0
for xml path('')) , 1,1,'')
),' ') as auditedAreaDescription