Dogs can hear higher frequencies than humans because their hearing range is 40-60,000 Hz while humans can generally hear 20-20,000 Hz. This means dogs can hear sounds that are too high in frequency for humans to detect. The document then provides information on sound waves, terms related to sound, and works through an example problem to calculate the frequency of a whistle and determine if a human, dog, or bat could hear it (24.2 kHz frequency, which humans cannot hear but dogs and bats can).