It depends if the IRS has internally resolved the "issue" it originally claimed existed that prompted the audit. Usually, if within 5 years, and you have not been notified by the IRS via US Mail that the issue has been resolved, then it will not affect the current year refund or amount due. However, I have seen instances in that this has happened. It usually depends, too, on the reason as to why the return was flagged for audit.
