substantive procedure: year-end accrual for tax payables on employment income

The following is a substantive procedure for year-end accrual for tax payables on employment income: “re-perform the calculation of the accrual to confirm accuracy and discuss any unexpected variances with management”
In some similar substantive procedures, “discuss any unexpected variances with management” is replaced by “discuss any significant variances with management”. I think there is no difference, but I still want to ask, which demonstration is more accurate?