During 2016, the accountant discovered that the physical inventory at the end of 2015 had been understated

Question:

During 2016, the accountant discovered that the physical inventory at the end of 2015 had been understated by $42,750. Instead of correcting the error, however, the accountant assumed that the error would balance out (correct itself) in 2016. Are there any flaws in the accountant's assumption? Explain.