If you want to read up... a loooong description HERE.
Here's a part of it:
Audio or video data streams transferred from or to an external device are typically handled by a kernel-mode device driver. Data processing in such device drivers is interrupt-driven. Typically, the external hardware periodically issues interrupts to request the driver to transfer the next block of data. In Windows NT based systems (Windows 2000 and better) there is a specific interrupt handling mechanism. A device driver cannot process data immediately in its interrupt routine. It has to schedule a Deferred Procedure Call (DPC) which basically is a callback routine that will be called by the operating system as soon as possible. Any data transfer performed by the device driver takes place in the context of this callback routine, named DPC for short.