Final answer:
The action that cannot be performed by an auditor using generalized audit software is correcting erroneous data elements. GAS tools are designed for data analysis and reporting, not for data modification.The right answer is 3)
Step-by-step explanation:
The question pertains to the capabilities of generalized audit software (GAS) and which action cannot be performed by an auditor using it. Among the actions listed - aging accounts receivable, identifying missing check numbers, correcting erroneous data elements for audit test work, and matching identical product information in separate data files - correcting erroneous data elements is not a capability of GAS. The primary role of GAS is to facilitate the auditor in the examination of a company’s records by performing automated checks and analysis.
Correcting erroneous data elements would imply altering the data, which is beyond the scope of GAS as these tools are designed for analyzing and reporting on data without modifying it. Therefore, the action that cannot be performed by an auditor using GAS is the correction of erroneous data elements, making them suitable for audit test work.