Dr. Daniel Baumeister

Junior Manager
Certified Tax Advisor
Baker Tilly GmbH & Co. KG Wirtschaftsprüfungsgesellschaft
Saarlandstraße 23
44139 Dortmund
Phone: +49 231 77666-169
Fax: +49 231 77666-110

Professional Education

  • Certified Tax Advisor
  • Studies of economics and doctorate at the Technical University (TU) Dortmund

Professional Experience

  • Research fellow at the international accounting and audit department, TU Dortmund
  • Audit assistant / audit manager at Baker Tilly Roelfs AG Wirtschaftsprüfungsgesellschaft, Dortmund

Key Areas of Expertise

  • Audit of medium-sized and large partnerships’ and corporations’ annual and consolidated financial statements
  • Special audits, e.g., internal control systems and due diligence 
  • Audits pursuant to Art. 64 Sec. 3 and Art. 75 EEG (German Renewable Energies Act) for electricity cost-intensive companies
  • Business consulting

Key industries/Sectors

  • Automotive
  • Commerce
  • IT services
  • Online marketing

Selected Publications

  • Does (Sample) Size Matter? The Sensitivity of Auditors to a Revision of Non-Statistical Audit Sampling Standards, Working Paper 2020, TU Dortmund (together with Prof. Dr. Anna Gold and Prof. Dr. Christiane Pott)
  • Sample Size and Error Containment Judgments in Non-Statistical Audit Sampling - The Sensitivity of Auditors to a Revision of Professional Standards, Monographie, 2019
  • Prüfungsnachweise mit Hilfe von Auswahlprüfungen - Empirische Analyse unter Berücksichtigung von IDW PS 300 n. F. und IDW PS 310 (Audit evidence by means of sampling – empirical analysis by taking into account IDW PS 300, as amended, and IDW PS 310), Die Wirtschaftsprüfung 2018, Page 73 – 82 (together with Christoph Oldewurtel, Prof. Dr. Christiane Pott and Martin Weinand)
  • Prüferisches Ermessen vs. mathematische Präzision - Schränkt IDW PS 310 die Handlungsfreiheit des Abschlussprüfers ein? (Auditor’s discretion vs. mathematical precision – Does IDW PS 310 limit an auditor’s freedom of action?) WP-Praxis 2017, page 144 - 149. Also published in WP-Praxis 2018, special edition "Inventurprüfung und Stichprobenverfahren - Werkzeuge für die Jahresabschlussprüfung" (Inventory audit and random sampling – tools for an audit of annual financial statements), page 15 – 20 (together with Christoph Oldewurtel)
  • Daniel Baumeister, Christoph Oldewurtel, Die praktische Durchführung von Auswahlprüfungen – Strategien zur Vermeidung wesentlicher Fallstricke bei der Erhebung und Auswertung von Stichproben, (Sampling in practice – strategies in order to avoid essential pitfalls when selecting and analyzing random samples) WP-Praxis 2016, page 199 - 204 (together with Christoph Oldewurtel)