If you are so inclined, Audi has just issued its 2015 Annual Report which is quite comprehensive. The diesel issue is well covered. Audi, as a separate corporate entity, appears well protected (indemnified by contract) from most costs of VW's 4 cylinder diesel issue. Audi is responsible only for the V6 diesel costs. Here is the link to the full report.
http://www.audi.com/content/dam/com/...di-ar-2015.pdf
The below is quoted from page 147 which gives a little more light on the scandal.
"/// DIESEL ISSUE
On September 18, 2015, the U.S. Environmental Protection Agency (EPA) publicly announced in a “Notice of Violation” that irregularities in relation to nitrogen oxide (NOx) emissions had been detected in emissions tests on certain vehicles with Volkswagen Group diesel engines. The California Air Resources Board (CARB) also issued a compliance letter announcing an investigation on the same day. EPA alleged that engine management software installed in four-cylinder diesel engines used in certain 2009 to 2015 model year vehicles circumvented NOx emissions standards under test conditions in order to comply with homologation requirements. Following these announcements by CARB and EPA, authorities in various other jurisdictions worldwide commenced their own investigations. The alleged discrepancies relating to the engine management software described above affected approximately 2.4 million Audi vehicles worldwide that were equipped with four-cylinder TDI engines developed by Volkswagen. We have created a provision for the technical measures that may be carried out in connection with this issue. Based on certain contractual agreements, the Audi Group is entitled to a corresponding compensation from Volkswagen AG. As a result, there is no direct profit impact for the Audi Group. The vehicles affected remain technically safe and roadworthy. Technical solutions provided by the Volkswagen Group for the European versions of the four-cylinder TDI engines have been temporarily approved by the German Federal Motor Transport Authority (Kraftfahrt-Bundesamt). The Volkswagen Group began implementing measures at the start of 2016, and based on current planning, the implementation of these measures will take at least the full 2016 calendar year to complete. The owners of the vehicles affected will be notified when their vehicle can have its software updated and, where appropriate, receive modified hardware. Volkswagen guarantees that the solution will be implemented at no cost and that it will provide appropriate alternative mobility if required. Due to the considerably stricter NOx limits that apply in the United States, it is a greater technical challenge to refit the vehicles so that all applicable emissions limits can be met with a single emissions strategy. The Volkswagen Group is currently in intensive dialogue with the EPA and CARB on this matter. In consultation with the relevant agencies, the Volkswagen Group intends to present a solution for the affected four-cylinder TDI engines to customers in North America.
On November 2, 2015, EPA informed the public in the form of a “Notice of Violation” that irregularities in nitrogen oxide (NOx) emissions had been detected on certain vehicles with diesel engines of type V6 3.0 TDI. Also on November 2, 2015, and in a supplement on November 25, 2015, CARB issued letters stating that engine management software was in- stalled in certain vehicles with type V6 3.0 TDI diesel engines developed by the Audi Group, which circumvented NOx emissions standards under test conditions in order to comply with homologation requirements. It declared that the software contained so-called auxiliary emission control devices (AECDs) that were not adequately described in the application process for U.S. type approval. These allegations relate to approximately 113,000 vehicles of model years 2009 through 2016 of the Audi, Volkswagen Passenger Cars and Porsche brands in the United States and Canada. As a precaution, at the start of November 2015, the manufacturer voluntarily decided to temporarily halt sales of all affected models in the United States and Canada. Following talks with EPA and CARB, the Audi Group informed the public on November 23, 2015, that software parameters were being revised so that the software can be resubmitted for approval in the United States. The technical solutions will be implemented as soon as they have been approved by the authorities.
On January 4, 2016, the U.S. Department of Justice (DOJ), on behalf of the EPA, filed a civil complaint against Volkswagen AG, AUDI AG and other companies of the Volkswagen Group alleging use of illegal “defeat device” software in violation of the U.S. Clean Air Act. The complaint differentiates the responsibility for developing the equipment at Volkswagen Group internally between the 2.0 TDI (four-cylinder TDI engines affected), which was attributed to Volkswagen AG, and the V6 3.0 TDI, which was attributed to AUDI AG. We have created corresponding provisions for the modification, documentation and approval of the software installed in the type V6 3.0 TDI diesel engines in question as well as provisions for sales measures and legal risks. The financial effect of these special items on operating profit amounts to EUR 228 million in the 2015 fiscal year. Financial effects that could impact the 2016 fiscal year are considered or presented in the Report on expected developments, risks and opportunities.
The Volkswagen Group is seeking to clarify the irregularities as an absolute priority. To that end, the Company has commissioned both internal and external investigations. Lawyers from Germany and the United States are engaged in conducting objective investigations to achieve a thorough understanding of the matter.
In addition, the Audi Group has set up internal task forces, furnished committees with the necessary resources, launched a program of cooperation for employees and initiated regular reporting, in particular to the Board of Management. We are working openly and intensively with all the relevant agencies to obtain full disclosure of the matter quickly.
Jones Day, the international law firm appointed by Volkswagen AG, overseen by the Supervisory Board of Volkswagen AG and assisted by the auditing firm Deloitte is conducting an independent investigation concerning the diesel issue at Volkswagen and Audi. At the time of compilation of the Management Report and the preparation of the Annual Financial Statements/ Consolidated Financial Statements, the Supervisory Board and Board of Management have received a verbal initial status report on the investigation at Audi regarding the V6 3.0 TDI engine issue and the investigation is continuing.
The incumbent members of the Board of Management of AUDI AG have declared that prior to their notification by the U.S. Environmental Protection Agency EPA in November 2015, they had no knowledge of matters concerning the V6 3.0 TDI engines that the authorities are now treating as infringements. With regard to the V6 3.0 TDI engine issue, at the time of reporting the Board of Management considers that the investigations have not produced any indications to the contrary. Investigation of the four-cylinder TDI engine issue is being conducted at Volkswagen AG.
Based on the facts of the diesel issue available to and assessed by the incumbent Board of Management of AUDI AG at the time of preparation of the financial statements, relating both to the four-cylinder TDI engine issue for which Volkswagen AG is accountable and to the V6 3.0 TDI engines of AUDI AG, as well as based on the status of discussions with EPA/CARB concerning the V6 3.0 TDI engine, it is the opinion of the Board of Management of AUDI AG that adequate risk provisioning has been made in the form of provisions for legal risks, technical measures and sales measures. The provisions created at AUDI AG in connection with the development responsibility for the V6 3.0 TDI engine also cover claims by other brands of the Volkswagen Group (see item 32 “Other provisions” in the Notes).
The risk provisioning takes account of the accountabilities as clarified within the Volkswagen Group. In connection with the four-cylinder TDI engine issue, Volkswagen AG has confirmed to AUDI AG that, on the basis of existing agreements, AUDI AG has a corresponding entitlement to compensation and that Volkswagen AG will release AUDI AG in particular from the direct and indirect expenses arising in this connection, including those for legal risks. In addition, AUDI AG has concluded an agreement with Volkswagen AG on the V6 3.0 TDI engine issue in the event that the U.S. authorities, U.S. courts and
potential out-of-court settlements do not differentiate between the four-cylinder TDI engine issue for which Volkswagen AG is accountable and the V6 3.0 TDI engine issue of AUDI AG, and that joint and several liability thus arises. In that eventuality, costs for legal risks will be passed on to AUDI AG according to a causation-based cost allocation. In view of this arrangement with Volkswagen AG and the relatively low costs of the technical measures planned by AUDI AG to rectify the AECD issue for the V6 3.0 TDI, in all probability the share of costs allocable to AUDI AG will have no material effect on the present and future net worth, financial position and financial performance of AUDI AG and the Audi Group.
Nor are any facts currently known to the incumbent Board of Management which would imply that the Annual and Consolidated Financial Statements for 2014 were materially incorrect if individual Board of Management members responsible for them possessed knowledge of the matter earlier, or that the comparative figures for 2014 would correspondingly need to be changed. However if, in the course of further investigations, new findings should come to light that indicate that individual members of the Board of Management at that time were aware of the diesel issue earlier, this could potentially have an effect on the Annual and Consolidated Financial Statements as well as on the Combined Management Report for the 2015 fiscal year and the comparative figures for 2014."