Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: Auditors will need to exercise professional judgment in assessing the significance of audit results or findings. Choices: 1. Auditors are not responsible for the assessment of audit results. 2. Auditors must have five years experience before they can be called professionals. 3. Auditors need to apply their experience in assessing the significance of audit results.

2