I expect accountants to lie, but not auditors
An accountant tries to tell the government how little money you have, while at the same time telling you how much you really do have.
Auditors are there to make i tclear which part of the story you're being told by the accountants.
At a minimum, Anderson knew that Enron was questionable, but they continued with the business - expecting no financial loss to themselves. Now that that loss is coming, it looks like they were trying to hide their actions, and that's criminal.
EP