During 2014, the accountant discovered that the physical inventory at the end of 2013 had been understated

Question:

During 2014, the accountant discovered that the physical inventory at the end of 2013 had been understated by $33,000. Instead of correcting the error, however, the accountant assumed that the error would balance out (correct itself) in 2014.
Are there any flaws in the accountant’s assumption? Explain.