Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: By specifically recognizing the services covered by the AICPA's SASs and SSAEs, we have proposed clarifying what in fact was intended by this term, but not always understood by the users of GAGAS. Choices:  1. The users of GAGAS refuse to take the time to understand the term. 2. We will recognize the services covered by the AICPA's SASs and SSAEs. 3. The users of GAGAS have always understood this term.

3