Converting Audio Sample Rates
If you are importing media from a CD that has a sample rate of 44.1 kHz into a DV sequence that is set at an audio rate of 38 or 48 kHz, it is most likely that you will get the best results if you convert the CD files to 38 or 48.

Converting CD Files To 32 or 48 kHz:
1. Select the clip.
2. Choose File > Export > Using Quicktime Conversion.
3. Select options.
4. From the sound section of the Movie Settings options, choose settings.
5. Choose the sample rate you desire and press OK from the rate pop-up menu. Make sure the size remains at 16-bit.
6. Type a name and choose a location for the new file, then select save.
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