No. Not unless the IRS auditor tells you to amend and send the amended return to the address to respond to the audit letter. Amended returns take up to 4 months to process and will not answer an audit letter. Call the number on the audit letter and ask the IRS.
why would you? if you agree to audit changes you can't change them by amending. if there are changes you think are appropriate you can bring them to the attention of the auditor.
If you rush to file an amended return after you’ve been sent a notice of audit, though, chances are you’ll merely confuse the IRS. The auditor likely won’t be watching for a return from you and will proceed to the meeting without considering what you submitted. If it’s a correspondence audit, the IRS will simply want the documentation it requested, so sending an amended return could also lead to confusion and you won't avoid any penalties, interest or additional taxes. some downsides to amending after receiving notice . the IRS might not find everything that should be changed, it might even compromise on some items, what happens if the IRS catches something you forgot to change