The document discusses the theory of audio, including:
1. What is audio and how it involves the production, recording, manipulation and reproduction of sound waves.
2. The basics of analog and digital audio, including how analog audio represents sound waves and how digital audio converts sound to binary numbers through sampling.
3. Key concepts in audio like bandwidth, which refers to the range of frequencies a signal occupies, and how analog audio is converted to digital audio through sampling and quantization.