Final answer:
An auditor using generalized audit software cannot correct erroneous data elements; instead, they can match data, age receivables, and identify missing check numbers. Correcting data would violate the audit trail's integrity.
Step-by-step explanation:
The action that cannot be performed by an auditor using generalized audit software (GAS) is correcting erroneous data elements, making them suitable for audit testwork. The primary role of GAS is to assist auditors in the extraction and analysis of data. While GAS can match product information, age accounts receivable, and identify missing numbers in a sequence like check numbers, it does not have the capability to make corrections to the data. It's critical for auditors to maintain the integrity of the audit trail, and altering data would compromise this fundamental principle. Instead, auditors should report errors to management for correction.