Recording a file : arecord tool is used to record the audio file.
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.
aplay -D hw:0,0 -fS24_LE -r 48000 -c 2 -d 30 -t raw file.raw
Device Enumeration:
For record device:
arecord --device="hw:0,1" --dump-hw-params
For playback device:
aplay --device="hw:0,0" --dump-hw-params