Explanation:

- Option 1: Civil

- Auditors can face civil liabilities when they fail in their duty, such as negligence or breach of contract. This means they might be required to compensate for damages.

- Option 2: Criminal

- Criminal liabilities can arise if the auditor commits fraud or intentionally falsifies documents. Penalties could include fines or imprisonment.

- Option 3: Civil and Criminal

- Auditors can face both civil and criminal liabilities. They may need to pay damages and face criminal charges if they engage in fraudulent activities.

- Option 4: Official

- "Official liabilities" is not a commonly recognized category in the context of auditor liabilities.

Correct Answer: Option 3 – Civil and Criminal