Coding of sound intensity of an incoming Analogue signal
It requires the two processes. Suspend a moment of time. To measure & convert that suspended time intensity into a number.
Quantization
The process of coding and translating an incoming analogue voltage to a binary equivalent is called quantization.
Sampling
The process of taking snapshots of an incoming sound wave & storing them as a data is called sampling. 44.1 Or 48.0 kHz, 16/24 bit, Higher sample rate=higher quality of audio.