Kirsten Davids

Focus

As partner and head of our firm’s National Technical Office Audit & Assurance is Kirsten Davids responsible for all audit and assurance issues, both national and those with an international link, as well as the BDO audit methodology, audit software, audit manual and the BDO audit tools and for providing the BDO staff with means to perform efficient and effective audit and assurance engagements.

As Independence Champion, her responsibility is promoting the appropriate culture within our firm, ensuring a strong control environment and the adequacy of our firm’s policies and procedures relating to independence as well as an effective communication of these policies and procedures to partners and staff and providing related guidance and providing technical advice and resolving questions on matters of independence.

Competencies

• International Standards on Auditing and Assurance
• German Auditing Standards (IDW)
• IFAC Code of Ethics
• Independence Requirements
• EU Audit Regulation
• BDO Audit Methodology
• BDO Audit Tools
• BDO Audit Manual

Memberships

• Chair of the BDO International Audit Steering Committee (ASC)
• BDO Germany’s representative on the Independence Steering Group and the EU Regulation Task Force of the BDO Network
• Member of the Institut der Wirtschaftspruefer e.V. (IDW) [Institute of Public Auditors in Germany] and of the Wirtschaftsprueferkammer (WPK) [Chamber of Public Accountants in Germany] as well as member on the Board of Examiners for the Wirtschaftspruefer exam in Germany
• BDO representative on the ISA Transformation Working Party and the Auditor’s Report Task Force of the Institut der Wirtschaftspruefer e.V. (IDW; Institute of Public Auditors in Germany) as well as various other Groups of the IDW. The ISA Transformation Working Group is assigned the task to transform the ISA standards into German Auditing Standards. The Auditor’s Report Task Force is developing German Auditing Standards on auditor’s reporting and thereby transforming the ISA and EU Audit Regulation requirements. She regularly speaks at seminars of the IDW on International Standards on Auditing (ISA) and German Auditing Standards (AuS) as well as Audit Methodology.

Other

• Author of articles on issues of national and international audit and assurance in professional journals
• Speaker at seminars and trainings of the Institut der Wirtschaftspruefer e.V. (IDW)