Torgue values depend on the things mentioned above, as well as the friction at the fastener/base material interface. Certain materials (all of the Ti alloys come to mind) exhibit galling tendencies and require different lubrication during touqueing procedures that others. For good, repeatable results, lubrication must be used for ALL torqueing operations. Also, sometimes it is preferable to use a stud-nut joint instead of a bolt/screw-nut joint due to extreme difficulty in obtaining consistent values with certain types of fasteners and/or materials. Often the best way to verify torque values is to measure stretch (although sometimes this is very difficult to do). Repeated torqueing and relaxing of the fastener (4 or 5 cycles is enough) will go a long way toward repeatability and consistency.
See any high quality connecting rod manufacturese data on torqueing procedures for more info...