During 2015, the accountant discovered that the physical inventory at the end of 2014 had been understated

Question:

During 2015, the accountant discovered that the physical inventory at the end of 2014 had been understated by $11,900. Instead of correcting the error, however, the accountant assumed that an $11,900 overstatement of the physical inventory in 2015 would balance out the error.
Are there any flaws in the accountant’s assumption? Explain.