Audi's philisophy is a neutral car that will understeer at the limit of traction.
BMW prefers a nutral car that will either understeer or oversteer (if the driver wishes that) at the limit (always talking about ESP off).
Because Audis are either FWD or AWD and because of the way they are tuned , oversteer and powerslides are almost impossible but on the other hand the stability and vehicle dynamics can help the unexperienced driver and correct his mistakes. BMWs on the other hand while usually very safe , when the ESP is off require a skilled driver otherwise there is more danger of an accident.