Latency is an estimation of the delay between the moment the audio signal reaching the microphone and the moment the audio signal is ready to be used by the capturing device. Typical values are 16 bits (CD audio and others), 8 bits (reduced bandwidth) and 24 bits (high-resolution audio).
The sample size indicates how many bits are used to represent each audio sample. Typical values are 44,100 (CD audio), 48,000 (digital audio), 96,000 (audio mastering and post-production) and 192,000 (high-resolution audio). The sample rate indicates how many audio samples are taken each second.
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