ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CUSTOMS are the authorities charged with collecting duty and controlling the entry of merchandise into a country.
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ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).
EXTERNAL AUDITOR is an auditor, usually working for an audit firm, that is completely independent of the company it is auditing. External auditors should always be certified by a professional association of accountants, and should be selected by, and report to, the corporation's board of directors.