Practically speaking, the pot will work and the amplifier will sing, but we have to keep in mind that a pot is a variable resistor.
The resistance across the 2 end terminals engaged with either end of the resistance track (horse shoe) inside the pot, constitute the resistance value of the pot. Of course, the shaft moves the wiper along this track varying the resistance between either track-terminal and the wiper terminal.
This resistance value is of vital importance to the circuit in which it is operating. Changing the value of the POT literally means, changing the value of a resistance in the circuit. The designers of the amplifier may have settled at a certain pot value, keeping in mind the circuit design and requirements. Hence it is always good to use the manufacturer-specified value. For POTs used in tone control stages, this change in value can impact the frequency range of the tone control. If the POT is used for gain control, one must be careful as change in value may impact the input or output impedance of the circuit. Some amplifiers have POTs with loudness taps for the loudness control. Replacements for these tapped POTs are not easy to find as well. Then there is another debate of replacing log pots with lin pots and the other way round, Its a lengthy debate