A different materiality threshold could only be discussed on a case-by-case basis in the light of the legislative debate, notably when the Legislative Authority would not (fully) endorse the proposed programme simplifications and/or would cap the controls, which would have consequences on the expected error rate.
Un umbral de importancia relativa distinto solo podría discutirse caso por caso a la luz del debate legislativo, en particular si el legislador no refrenda (totalmente) las simplificaciones propuestas del programa y/o limita los controles, lo que tendría consecuencias sobre el índice de error esperado.