Two different ways digital audio measures sound
Digital audio has to describe both when a sound was sampled and the value recorded at each sample. Sample rate and bit depth describe those different jobs. In uncompressed integer PCM audio, taking more samples and allowing more amplitude levels have different effects on how the sound is represented.
Questions you could explore
- Why does increasing bit depth not mean taking samples more often?
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- AdobeDigitizing audio
Adobe’s audio fundamentals guide explains sample rate, bit depth, and uncompressed data size.
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