Sampling rate is the rate at which digital pieces of audio information (called samples) appear in a track. Simply put, a higher sampling rate will result in a higher quality audio resolution. Some plugins oversample during their processing to give this effect.
Bit depth is the dynamic range of a track. For about every 1 bit, 6 dB is represented. When going from one higher bit depth to a lower bit depth, dither is required to smooth out quantization distortion resulting from throwing out the lower bits.
The CD standard is 44.1kz sampling rate and 16 bits fixed point.
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