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B is corrent because as the term "generalized" implies, generalized computer audit packages can be used for audits of clients that use different computer equipment and file formats. They are simply a very generalized input-output program.
A is incorrect because generalized computer audit packages may be used to assist the auditor in related tests of controls, but they cannot be used as a substitute for the testing.
C is incorrect because generalized computer audit packages are written in many computer languages. In fact, they must be written in the same language or a compatible language to the computer language used in the client"s system.
D is incorrect because generalized computer audit packages may be used to assist the auditor in studying input controls, but they will not reduce the need to study the controls.