Sound is created by vibrations that travel as waves through air or another medium. These sound waves can be captured and converted into digital audio files through a process called digitization. The quality of a digital audio file depends on factors like the sampling rate, which is the number of times per second the sound wave is measured, and the sample size or bit depth, which determines how finely variations in the amplitude of the sound wave are recorded. Higher sampling rates and more bits per sample result in better quality recordings but larger file sizes.