The IRS does not consider a CP2000 notice an audit, but rather a correction of your return.

They have procedures to avoid "repetitive audits" but as they don't consider a CP2000 notice to be an audit they don't apply, and you still could go through an audit at a later date.

A CP2000 may be generated when the AUR computers erroneously compare payer information and a return.  Fir example, a computer-generated CP2000 and SNOD both of which state that the taxpayer reported $1,520 from payer T for Year 2016 as Qualified dividends, failed to report the same $1,520 as Taxable dividends from payer T for Year 2016 and claims 2016 tax is due at the Ordinary dividend rate on the $1,520 notwithstanding the payment of tax at the Qualified rate on the same income. AUR computers have "issues." IRS knows this.