印度的NFRA建议加强对选定公司的审计责任,而会计师协会则对较小的公司表示关切,与之相反。 India's NFRA proposes enhanced auditor responsibilities for select companies, countered by ICAI concerns for smaller firms.

印度国家财务报告管理局建议,根据全球标准,加强审计员对综合财务报表的责任。 India's National Financial Reporting Authority (NFRA) proposes enhanced auditor responsibilities for consolidated financial statements, aligning with global standards. 这引起了印度特许会计师协会的反对,该协会认为,这将赋予大公司权力,威胁小公司。 This has sparked opposition from the Institute of Chartered Accountants of India (ICAI), which argues it would empower large firms and threaten smaller ones. NFRA认为,这一变化只影响到1.5%的公司和豁免政府实体,目的是解决过去审计失败的问题。 The NFRA contends the change affects only 1.5% of companies and exempts government entities, aiming to address past audit failures.