In digital audio data bits are arranged into what we call words. A word is one complete segment of audio, or one sample. In an 8 bit system it takes 8 bits to make a word. In a 24 bit system it takes 24 bits to make a word. The word clock runs at the sample rate. In each sample a complete word is transmitted (or received or recorded). The bit depth of the word determines how much data it contains.
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