Final answer:
Option D, that generalized audit software packages are all written in one identical computer language, is not an advantage. This is because audit software needs to adapt to various computer languages. The other options are indeed advantages, as they enhance the auditor's capabilities.
Step-by-step explanation:
The question is asking which option does not represent an advantage of generalized audit software packages. The correct answer is D. They are all written in one identical computer language. This is not an advantage as generalized audit software packages need to be adaptable to various computer languages to handle different clients' systems. The versatility of a generalized audit software is a significant advantage as it allows the auditor to work with multiple computer environments and programming languages.
Options A and B represent clear advantages: they allow for more extensive testing and independent data processing, which enhances the auditing process. Option C, the ability to verify the reliability of a client's programs, is also an advantage as it ensures that the client's software applications are processing data correctly.