People treat torquing bolts as an exact science that has been engineered to a tee. But it isn't at all. It is an interesting subject to read up on. It supposedly relates to the holding force of a particular fastener, and it does if everything in the world was equal. However all sorts of factors enter in such as the quality of the threads, how dirty or how lubricated the threads are, if you use thread lock, if you use washers and what kind, the attributes of the fastener material. and on and on. These variables can change the actually stress put on the fastener (a measure of the holding power) and/or the limits of stress it will accept quite significantly. You are better off to use torque guides as a reference and then apply common sense from there on. More importantly is usually that a series of fasteners are tightened equally. On one extreme the fastener will loosen under use, on the other extreme it will break. You just need to be somewhere in between.