Digital audio recording works by recording, or sampling, an electronic audio signal at
regular intervals (of time). An analog-to-digital (A/D) converter measures and stores
each sample as a numerical value that represents the audio amplitude at that particular
moment. Converting the amplitude of each sample to a binary number is called
quantization. The number of bits used for quantization is referred to as bit depth.
Sample rate and bit depth are two of the most important factors when determining
the quality of a digital audio system.