It is allowed. Whether it may trigger an audit depends on what was entered last year @Mary67.
If the wrong amount was carried over from 2020 to 2021 then there is no reason for an audit.
If you made a mistake in calculating the carryover on your 2020 return, then you should (1) change the carryover amount on 2021 and (2) amend 2020 to show the correct, matching number.
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