Is there a difference between topsoil and dirt?

I'm curious to know, is there truly a distinction to be made between topsoil and dirt? As someone who is interested in agriculture and the environment, I understand that soil quality is crucial for plant growth and overall ecosystem health. However, I've often heard the terms "topsoil" and "dirt" used interchangeably. Is there a scientific or practical basis for distinguishing between the two, or are they simply interchangeable terms?