pourquoi faire des prises en 24bit 96 khz

Même à 8 KHz, un montage à l'échantillon près est toujours possible.

16 bits is enough to span the real hearing range with room to spare. It does not span the entire possible signal range of audio equipment. The primary reason to use 24 bits when recording is to prevent mistakes; rather than being careful to center 16 bit recording-- risking clipping if you guess too high and adding noise if you guess too low-- 24 bits allows an operator to set an approximate level and not worry too much about it. Missing the optimal gain setting by a few bits has no consequences, and effects that dynamically compress the recorded range have a deep floor to work with.

This means we can use low rate 44.1kHz or 48kHz audio with all the fidelity benefits of 192kHz or higher sampling (smooth frequency response, low aliasing) and none of the drawbacks (ultrasonics that cause intermodulation distortion, wasted space). Nearly all of today's analog-to-digital converters (ADCs) and digital-to-analog converters (DACs) oversample at very high rates. Few people realize this is happening because it's completely automatic and hidden.