Qualified and Unqualified Audit Opinions

I was reviewing this topic and I would just like some clarification as it relates to audit opinions processes/procedures. I understand that if an auditor disagrees with a material figure in the FS, the audit opinion becomes qualified. However, what I am unsure about is whether the auditors would bring this disagreement to management BEFORE providing the written report, giving management chance to make the adjustment to the FS (provided that they agree). Or is it the case that the auditors would just issue the written report?