Additional points 245(4) The TA is made according to evidence, known criteria and the
current scientific framework. The result is an opinion based on
persuasive evidence.
(5) Materiality is the significance of any potentially relevant subject.
Materiality determines the nature, quality and quantity of evidence
required concerning any matter. Its expression will depend on the
project being audited and the audit objective.
(6) The TA involves verification by evidence. It should have an inde-
pendent status, be free from investigatory and reporting constraints,
produce a benefit, and result in a report.
(7) The TA result will always be an opinion, thus the auditing must
carry authority.
Understanding the rock mechanics and rock engineering system, with
all its variables, interactions and operation, is crucial to establishing
an adequate predictive modelling capability and hence establishing an
adequate rock engineering design. We know that a simple CHILE model
may not be enough. We know that we do not yet have fully coupled
thermo-hydro-mechanico-chemical numerical codes. Thus, the ability to
present all the potential variables and interactions and then winnow out
those that we regard as relevant to the engineering design in hand is
one of the ways forward and provides the necessary foundation for the
technical auditing.