UPDATE 3-VW veteran lined up to be North America boss quits
* Winfried Vahland, designated North America boss, quits
* Leaves over differences of opinion over North America
* Newspaper says at least 30 managers involved in cheating (Adds sources on Audi cost cutting)
By Jan Schwartz and Andreas Cremer
HAMBURG/BERLIN, Oct 14 (Reuters) - The man Volkswagen lined up less than three weeks ago to head its North American business resigned on Wednesday, dealing a blow to the German carmaker's efforts to recover from a scandal over its rigging of U.S. diesel emissions tests.
News of the resignation of company veteran Winfried Vahland came as Germany's Spiegel magazine reported that at least 30 Volkswagen managers were involved in the test cheating. VW said the figure was without any basis.
Last week, the head of Volkswagen's U.S. business, Michael Horn, said he thought only "a couple of software engineers" were responsible.
"Vahland was a good manager," said London-based analyst Arndt Ellinghorst at banking advisory firm Evercore ISI. "VW is facing massive challenges and a completely new start."
Europe's largest carmaker is in crisis after admitting last month it installed software in diesel vehicles to deceive U.S. regulators about their true level of toxic emissions. Continuación...