Digital audio samples are discrete values (numbers) which represent the amplitude of an audio signal taken at different points in time. A discrete signal or discrete-time signal is a Time series, perhaps a signal that has been sampled from a continuous-time signal. Amplitude is the magnitude of change in the oscillating variable with each Oscillation, within an oscillating system
A continuous signal can be sampled at some sampling rate and thus be converted into a digital representation using samples. A continuous signal or a continuous-time signal is a varying quantity (a signal) that is expressed as a function of a real-valued domain usually time In Signal processing, sampling is the reduction of a Continuous signal to a Discrete signal. Sampling theorem The Nyquist–Shannon sampling theorem states that perfect reconstruction A series of digital audio samples can be converted back (reconstructed) into an analog audio signal, which may or may not be identical to the original signal. The study and theory behind sampling and reconstruction is based on the sampling theory.