For many Afghans, the scandal surrounding Kabul Bank, a linchpin of the economic order established here by Americans and their allies, has cemented the opinion that the United States brought crony capitalism, not free markets, to Afghanistan. The audit is likely to reinforce that view while raising potentially troubling questions about who is being prosecuted here in connection with the scandal, and who is not.

The United States and its allies have pressed hard for prosecutions, threatening to cut aid if no action was taken. The completion of the forensic audit, which was financed by international donors and delivered in March, was another demand by the international community, as was a separate report, due later this week, by an Afghan government-funded but largely independent corruption watchdog commission composed of Afghan and foreign experts.

Mr. Farnood and Mr. Fruzi top the list of 22 defendants charged so far, and both are on trial in Kabul. Many others on the list are Kabul Bank executives who are accused of helping to carry out fraud, though it is unclear whether they personally profited.

Few officials have any problem with those prosecutions. But there are questions about the charges brought by Afghan prosecutors against a few officials at Afghanistan’s central bank. Western officials, speaking on condition of anonymity, expressed worries that those cases appeared to be intended to end further investigation into Kabul Bank. Kroll has said it has no evidence that the Bank of Afghanistan’s staff members were complicit in Kabul Bank’s collapse.

In the most prominent such case, the former chairman of the Bank of Afghanistan, Abdul Qadeer Fitrat, has been indicted primarily for failing to warn the Afghan government about Kabul Bank and concealing the fraud there — an accusation that one Western official called “laughable.” Several Western and Afghan officials insist that Mr. Fitrat had actively pressed inquiries of Kabul Bank, and believed he had been indicted in order to scare him off. He fled the country last year.

Even Mr. Farnood said Mr. Fitrat had done nothing wrong: “Fitrat was the one person who was not involved in any bribing,” he said in a telephone interview.

The situation was particularly galling, the officials said, because apart from Mr. Farnood and Mr. Fruzi, the other “high-value beneficiaries” — each of whom still owes at least $5 million to the bank, Kroll estimates — have yet to face any legal action. That group includes Mahmood Karzai, the president’s brother, and Haseen Fahim, the vice president’s brother.