Consider the following findings from the test of accounts receivable using DUS:

An auditor determines that the most likely error based on a sample is 4 percent of the total accounts receivable balance. By projecting the 4 percent error rate on the entire population, the UEL is \(\$ 3\) million. However, TEL for accounts receivable is \(\$ 3.1\) million. The auditor requires the client to adjust the accounts receivable balance.

Even though UEL \(<\) TEL, explain why the auditor made a prudent decision in requiring the client to adjust this balance.