According to ISO 19011:2018 Clause 3.11 (Audit findings) and Clause 6.4.10:

Audit findings can be conformity, nonconformity, or opportunity for improvement.

A conformity simply confirms that the requirements have been met no further action is required from the auditee.

Nonconformities require corrective actions.

Opportunities for improvement may trigger voluntary action but not mandatory response.

Diverging opinions are handled during the audit but don't require post-audit response unless linked to nonconformity.