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: 4.18 AICPA standards and GAGAS require auditors to assess the risk of material misstatements of financial statements due to fraud and should consider that assessment in designing the audit procedures to be performed. Choices: 1. AICPA standards for risk assessment are the more stringent than those of GAGAS. 2. An assessment of risk as required by AICPA standards should be considered in designing audit procedures. 3. Auditors are free to ignore the risk of material misstatements due to fraud.
Output:
3