Keep a few things in mind about the examiner(s) / auditor(s) you’re working with before beginning to open the lines of communication.
Auditors have a considerably stressful workload and the job entails speaking with people that are most times furious and resent that they are being audited in the first place. Try to keep a level-head around the auditor and realize that most auditors just want the examination to move along smoothly and come to an end, or in our term resolution.
Examiners are trained to keep their ears and eyes open for details that just don’t seem right, which means anything new you reveal to them in addition to what was asked for, can be used against you.
In conclusion, being cordial (even under the circumstances) can go a long way, but just be aware that the auditor is examining your return or previous returns foremost..