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: This third purpose is important because audits done in accordance with GAGAS often are subject to review by other auditors and by oversight officials. Choices:  1. The other auditors can often be very strict in their reviews. 2. This purpose is important because of the possibility of it being reviewed by other auditors. 3. This third purpose isn't very important.

3