Audio settings are full of numbers, and sample rate and bitrate are the two that confuse people most. They sound technical, but each one answers a simple question, and for most everyday conversions you never need to touch either.
What sample rate describes
Sample rate is how many times per second the waveform is measured when audio is recorded or converted to digital. It is measured in kilohertz. Standard music uses 44.1 kHz, and most video uses 48 kHz.
What bitrate describes
Bitrate is how much data is used to store each second of sound, measured in kilobits per second. For a lossy format like MP3, a higher bitrate keeps more detail and makes a larger file. For a lossless format, bitrate is simply a result of the sample rate and channel count.
Why the confusion
Both numbers get bigger when quality goes up, so people assume they measure the same thing. They do not: sample rate is about how often you look at the sound, and bitrate is about how much detail you keep when you save it.
Which one should you change?
Almost always, neither. Leave the sample rate at the source value and let the sample rate stay at 44.1 kHz for music, then adjust bitrate only if you care about file size. Changing the sample rate of an already-recorded track cannot add detail that was never captured, the same way a lossless container cannot upgrade a compressed source.
The short version
Pick a bitrate for your files; leave the sample rate alone. That single habit avoids the most common audio-settings mistakes.