What actions can result in an auditor being held criminally liable under statutes and regulations?

when an auditor is indulged in any illegal activities, he becomes criminally liable for penal actions under various regulations. criminal actions are taken against the auditors by the statutory laws and regulation authorities. this happens when the auditors performance is proved to be in gross negligence. though sarbanes-oxley act cannot totally erradicate the frauds and mismanagement, it is necessary to improve the corporate governance