agency theoryagency theory frameworkagentaggregateaggregated dataaggregationaggregation of nonhomogenous financial dataaging accounts receivableaging of accounts receivableaging of receivablesaging receivablesaging scheduleagreed upon proceduresagreementagreement by arbitrationair way billalfa factorall financial resourcesall inclusive conceptall resources conceptallocateallocationallocation basesallocation of wagesallocation proportional to recorded amountallowanceallowance for bad debtsallowance for doubtful accountsallowance for rearrangement costsalpha riskalternativealternatives identificationamendment to l camerican society of metals standardamong group variationamortizationamortization of bond discount and premiumamortization of goodwillamortization of intangible assetsamountanalysed cash bookanalysisanalysis by customersanalysis by territoriesanalysis paralysisanalystanalytical approachanalytical deductiveanalytical evidenceanalytical procedures