Recording a file: arecord tool is used to record the audio file. Following is the recording audio file with 24bit bit depth, 48khz sampling frequency and 2 channel audio properties.
arecord -Dhw:0,1 -fS24_LE -r 48000 -c 2 -d 30 -t raw file.raw
Playing a file: aplay tool is used to play the audio file. Following is the playing audio file with 24bit bit depth, 48khz sampling frequency and 2 channel audio properties.
aplay -D hw:0,0 -fS24_LE -r 48000 -c 2 -d 30 -t raw file.raw