Thinking of music production again, sound waves and recording sounds are exactly the same as this. The sample rate needs to be high enough to properly record higher pitches (because pitch is dependent on frequency). The standard sample rate for microphones in music production is 48kHz because humans can hear up to 20kHz and the sample rate must be at least double that. Bit depth is important for measuring the amplitude of the sound, as I imagine bit depth may measure another factor that is important for graphics in this context.
Thinking of music production again, sound waves and recording sounds are exactly the same as this. The sample rate needs to be high enough to properly record higher pitches (because pitch is dependent on frequency). The standard sample rate for microphones in music production is 48kHz because humans can hear up to 20kHz and the sample rate must be at least double that. Bit depth is important for measuring the amplitude of the sound, as I imagine bit depth may measure another factor that is important for graphics in this context.