Final answer:
A computer operations manual is the least likely to be tested with generalized audit software since it's a written document, not a data set. Generalized audit software is used for evaluating the integrity and accuracy of numerical data.
Step-by-step explanation:
Among the options provided, the least likely to be tested with generalized audit software is D) A computer operations manual. Generalized audit software is designed for analyzing data, performing calculations, and evaluating the integrity of data within information systems. An aging of accounts receivable, a schedule of inventory, and a depreciation schedule are all sets of data that generalized audit software can work with effectively, as they involve numerical information that can be tested for accuracy and completeness.
On the other hand, a computer operations manual is typically a written document that contains procedures and guidelines for operating a computer system. It is not a data set that can be analyzed or manipulated with audit software. Therefore, a manual would not be subjected to the data processing functions of audit software, but rather reviewed manually for its content and adherence to standards.