The clock timing accuracy is critical in maintaining the best audio quality. In order for an analog signal to be digitized, it must be sampled precisely and accurately in repeating intervals. The master clock provides that timing information and allows the waveform to be reconstructed as an analogue signal correctly and it identifies when each individual sample should be recorded or re-played. If the clock timing varies, the audio samples will possibly be replayed or recorded at the wrong time resulting in sound distortion.