Brendan CPA is the auditor of Harpreet Corporation. Brendan followed last year's working papers in selecting accounts payable to confirm. Brendan mailed confirmations to 50 of Harpreet's 200 suppliers. The sample was designed to select accounts with the largest balances. Brendan and Harpreet spent a lot of time reconciling minor differences between the confirmation amounts and the accounts payable trial balance.

Required: Do you believe that Brendan should have used the same sample design for accounts payable confirmations this year? If not, what suggestions can you give to improve the design?