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: When laws, regulations, and other compliance requirements such as provisions of contracts or grant agreements are significant to the audit objectives, auditors should design the audit to provide reasonable assurance about compliance with them. Choices:  1. Compliance requirements are significant to audit objects and so the auditors should design the audit to maximize the assurance in regards to compliance. 2. Auditors do not need to worry about providing assurance about compliance. 3. Auditors are trained to look into companies insider information.

2