Given the task definition and input, reply with output. In this task, you're given a statement and three sentences as choices. Your job is to determine which sentence can be inferred from the statement. Incorrect choices change the meaning in important ways or have details that are not mentioned in the statement. Indicate your answer as 1,2, or 3 corresponding to the choice number of the selected sentence.

Statement: Auditors should design the audit to provide reasonable assurance of detecting material misstatements of financial statements or other financial data resulting from noncompliance with provisions of contracts or grant agreements that have a direct and material effect on the determination of financial statement amounts. Choices: 1. Auditors should design the audit to provide certain things. 2. The senior auditors do the designing of the audit. 3. Auditors do not need to design an audit at all.
1