Senior Auditor – Wirtschaftsprüfung (m/f/x)

We’re Cortea, a Berlin startup transforming audits with AI. Manual, document-heavy audits waste expert time while demand keeps rising. Our AI-powered software and specialized AI agents remove the repetitive work so auditors can focus on judgment.

Backed by top-tier VCs with >10m funding, with a working product and paying customers, we’re rapidly scaling.

We value first-principles thinking, speed, trust, and kindness. We build side by side in our Berlin office.

This is a role for an experienced auditor who has spent years at the Prüfungsleiter level and who has, more than once, thought: "There has to be a better way to do this."

As a senior member of our methodology team, you bring the audit expertise that shapes our product. You take the standards, judgments, and best practices that today live in the heads of senior auditors and formalize them into structured, reusable prüfungsmethodische Ansätze that our software can support.

You are not writing code. You are doing what you already do best, namely thinking precisely about audit logic, evidence, and risk. The output of that work is a methodology that scales across mandates, instead of being captured only in a single Prüfungsakte.

• Audit methodology design. Take ISA / IDW PS requirements (e.g. ISA 240, ISA 315, ISA 330) and translate them into clear, structured Prüfungshandlungen that can be performed consistently and efficiently with tool support.

• Substantive procedures, modernized. Design tool-supported approaches for areas such as Vertragsprüfung (IFRS 16, IFRS 15), analytische Prüfungshandlungen, and risikoorientierte Datenanalysen that strengthen the basis for the auditor's conclusion.

• Independence and professional ethics. Make sure our tool is designed in line with IDW PS 210 and the relevant Berufspflichten. Independence, objectivity, and confidentiality are non-negotiable design constraints, not afterthoughts.

• Documentation and reviewability. Ensure every output is structured to be cleanly integrated into the Prüfungsakte under IDW PS 450, with documentation that withstands interne Qualitätskontrolle and externe Peer Reviews.

• Bridge to the profession. Represent Cortea at Fachtagungen (IDW, WPK), contribute to Fachpublikationen on the future of audit methodology, and engage in the dialogue around digital tools in the regulated audit environment.

• 6+ years in audit, ideally at a Big 4 or an established mid-tier WP-Gesellschaft. You have worked as Prüfungsleiter, you understand Mandatsverantwortung, and you know exactly what Haftungsrisiken look like in practice.

• Strong command of the standards. IDW PS, ISA, and HGB are second nature. You enjoy the analytical work of taking a high-level standard and breaking it down into concrete, defensible Prüfungsschritte.

• Structured thinker. You think clearly and methodically about audit logic, evidence, and risk. You don't need to be a coder; what matters is precision in reasoning and clarity of structure.

• Drawn to building. You want to leave a fingerprint on the profession. You are looking for a step beyond the classical partner track, one where your methodology shapes how audits are performed across many firms, not just on your own engagements.

• Languages. Native or near-native German and professional English (C1+). You will be working both in the German regulatory environment and in an international team.

• Rigor as a habit. We treat regulatory and methodological precision as the baseline, not as an obstacle. Quality is built in from the start, which is why our work moves quickly without becoming sloppy.

• Quality by design. Consistent, well-structured procedures reduce review effort and strengthen the basis for the audit opinion.

• Intellectual honesty. We discuss methodology openly and on the merits. If something risks compromising professional skepticism or independence, we rework it. No exceptions.

• Impact. The chance to build the tools and the methodology you always wished you had as a Prüfungsleiter.

• A new path. A move from classical practice into a leadership role at the intersection of audit methodology and modern software, without losing touch with the profession.

• Compensation. Competitive salary plus meaningful equity.

1. Intro call with Leon (Founders Associate)

2. Technical (Auditing) interview: A technical case study (e.g., formalizing a decision tree for ISA 240 compliance) with Philipp (co-Founder).

3. Strategic & Collaboration Fit with Valentin (co-Founder).

4. On-site (Berlin): A collaborative session focused on designing a "Reviewer-First" interface that maximizes transparency and skepticsm.