Audit report changes

Yes, discuss with the management regarding reasons and request that don't place reliance on such report and provide a new amended report. However, answer may be different on case to case basis. For example, if there are material discrepancies in stock taking and circumstances warrants re-verifcation of stock then provide a new audit report after re-verifcation if management agrees.
For non technical issues, generally a amended report can be issued after discussion with management.