In comparing total payroll tax expense with that of the preceding year, Merlin Brendin, CPA, observed a significant increase, even though the total number of employees increased only from 175 to 185. To investigate the difference, he selected a large sample of payroll disbursement transactions and carefully tested the withholdings for each employee in the sample by referring to federal and state tax withholding schedules. In his test, he found no exceptions; therefore, he concluded that payroll tax expense was fairly stated.

Required
a. Evaluate Brendin’s approach to testing payroll tax expense.
b. Discuss a more suitable approach for determining whether payroll tax expense is correctly stated for the year.