An auditor established a $$300,000$ tolerable misstatement for an audit procedure applied to an asset with an account balance of $$7,500,000.$ The auditor selected a sample of $100$ items from the population of $18,300$ items that represented the asset account balance and discovered overstatements of $$1,200$ and understatements of $$300.$ Under these circumstances, the auditor most likely would conclude that