Final answer:
The correct answer to the student's question is option B, as the need for detailed customization opposes the inherent advantage of generalized audit software flexibility.
Step-by-step explanation:
When examining the choices provided regarding the advantages of using generalized audit software (GAS), option B) 'It can be applied to a variety of clients after detailed customization' is not seen as an advantage. This is because the main advantage of GAS is its flexibility and ease of use across different clients and systems without the need for substantial customization. Thus, the substantial customization required is contrary to one of the software's primary benefits, which is minimal adjustments for different audit environments.