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: reasons therefore, and how not following the standard affected, or could have affected, the results of the attestation engagement. Choices:  1. Even if the standard was not followed, the attestation engagement results would have been unaffected. 2. The attestation engagement may have been adversely affected by a failure to follow the standard. 3. Attestation engagement requires a lengthy review process of upwards of 50 hours.

1