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: If specific information comes to the auditors' attention that provides evidence concerning the existence of possible noncompliance that could have a material indirect effect on the financial statements or significant indirect effect on other financial data need to achieve audit objectives, auditors should apply audit procedures specifically directed to ascertaining whether that noncompliance has occurred or is likely to have occurred. Choices:  1. Auditors should ascertain whether noncompliance has occurred or is likely to have occurred within certain time limits. 2. If an auditor finds information that provides evidence of possible noncompliance the auditor should consider their gut feelings as to whether noncompliance may have occurred or not. 3. If specific information comes to the auditor's attention that could have a material indirect effect on the financial statements needed to achieve audit objectives, auditors should apply specifically directed audit procedures to ascertain whether or not that noncompliance has occurred or is likely to have occurred.

2