Definitions D

Direct Mail Advertising

Contacting carefully targeted prospects with custom tailored offers or promotional material (such as brochures, circulars,…

Defensive Advertising

A type of advertising that is initiated for the purpose of combating a potentially damaging…

Direct Advertising

Mass distribution of promotional messages through mail, internet, telephone, or fax.

Directory Advertising

Advertising that appears in a specific type of directory. A popular example of directory advertising…

Deceptive Advertising

Promotional techniques (such as bait and switch pricing) designed to influence buyers with false or…

Documentary Evidence

. Auditing: Original records such as checks, journal entries, invoices, memos, receipts, and vouchers that…

Diagnostic Test

In-depth evaluation with a relatively narrow scope of analysis, aimed at identification of a specific…

Dual-Purpose Test

An audit procedure that consists of both “tests of control” (TOC) and “substantive tests” (STOT)…

Dmaic Project

A business process improvement project that goes through the phases of Defining, Measuring, Analyzing, Improving,…

Draft

. Shipping: (1) Vertical distance between a ship’s waterline and the lowest point of its…

Demand Draft

Bill of exchange payable on demand that is on presentment (‘on sight’). Person or party…

Documentary Draft

In international trading, a bill of exchange or commercial draft that is presented for payment…

Data Protection

Use of techniques such as file locking and record locking, database shadowing, disk mirroring, to…

Dilution Protection

Standard provision in share purchase agreements, and convertible bond indentures, that seeks to prevent reduction…