hich of the following types of industry specific inventory would an auditor ordinarily not require the assistant of a specialist? 6. W a. Raw materials such as steel pylons in calculating the percentage of completion of a complex construction project. b. Raw materials such as meat that are w eighed on a scale before being processed. e. Raw materials such as sapphires used in the manufacturing processes of precious jewelries. d. Raw materials such as lumber that are ordinarily stored outdoor