Bluetooth A2DP and USB Audio Class (UAC) are the most representative digital audio transmission schemes.
Terminology
Source Device: The device that sends the audio (Transmitter), such as a smartphone or PC.
Sink Device: The device that receives the audio (Receiver), such as a Bluetooth DAC or USB DAC.
Supported Audio Format
When the receiver device connects to the source device, it sends the source device information about the supported audio formats, sample rates, bit resolutions, and codecs.
Audio Format Selection
The source device selects one of the audio formats the receiver device supports for audio transmission.
Example #1 Bluetooth DAC
Information about supported audio formats is transmitted: