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From The Free On-line Dictionary of Computing (05 January 2017) [foldoc]:
digital audio
A sequence of discrete samples taken
from a continuous sound (audio) waveform. Tens of thousands
of samples are taken each second. Each sample represents the
intensity of the sound pressure wave at that instant. Apart
from the sampling frequency, the other parameter is the
digital encoding of each sample including the number of bits
used. The encoding may be linear, logarithmic or mu-law.
Digital audio is typically created by taking 16-bit samples
over a spectrum of 44.1 thousand cycles per second (kHz), this
means that CD quality sound requires 1.4 million bits of data
per second. Digital telephone systems use lower sample rates.
Filename extension: .au (Unix), .snd (MS-DOS, {MS
Windows}).
See also Audio IFF, MP3, wav.
Usenet newsgroups: alt.binaries.sounds.*.
A FAQ on audio file formats is available. {Part 1
(ftp://ftp.cwi.nl/pub/audio/AudioFormats.part1)}, {Part 2
(ftp://ftp.cwi.nl/pub/audio/AudioFormats.part2)}.
(1999-07-30)