When making substitutions of the same hop with different AA%, I substitute each hop addition based upon adding an equivalent amount of AAs. For instance when substituting 20 grams of 10% AA hops at a 60 minute addition with the same hop having 11% AA, I take the AA contribution (20g x 10 = 200 AA units) and convert that to the new AA content (200 AA units / 11 = 18.2 g).
For dry hopping, I tend to keep the hop addition constant unless I have a full report on the total oil content for the hops I am looking to replace. Then I will do the same calculation using total oil content in place of the AA%.