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ACCA help - Glossary of Terms and Definitions - Letter D

Data analytics
Data mining
Data warehouse
Date of approval of the financial statements
Date of report (in relation to quality control)
Date of auditor's report
Date of financial statements
Date the financial statements are issued
Decision Support Systems (DSS)
Decommissioning
Deficiency in internal control
Depreciation
Design
Detection risk
Direct cost
Disclaimer of opinion
Disclosure
Discretionary cost
Dividend per share (DPS)
Division manager
Dysfunctional
Dynamic change

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