audio on a CD has a sampling rate of 44,100 time a second (or 44.1 kHz),which,thanks to law of digital audio called the nyquist theory,yieldes a maximum audio bandwidth of about 22 kHz, or half the sample rate. A sample rate of 96 kHz gives a gives a better digital representation of the waveform because it user more sample, and yields a usable audio bandwidth of about 48 kHz. A 192 -kHz sample rate provides a bandwith of 96 kHz.
the higher the sampling rate, the better the representation of the analog signal and the greater the audio bandwith will be, which means it sounds better