A Digital audio signal is a signal that represents audio as a series of numbers. The size and amount of these numbers is determined by the Sampling Resolution and the Sampling Rate.

For Example:

Case 1: An 8 bit audio sample using a 22kHz (22,000 Hertz) sample rate will generate a sequence of 22,000 numbers per second each of which can have a value between 0 and 255.

Case 2: A 16 bit audio sample using a 44.1kHz (44,100 Hertz) sample rate will generate a sequence of 44,100 numbers per second each of which can have a value between 0 and 65,535.

The accuracy of CD quality audio (case 2 above) produces a far more accurate representation of an audio signal than case 1.