There are a number of custom settings for audio. What follows is a brief description of each:

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Sample Rate

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Automatic - Turbo.264 HD will select the best setting
24.000 kHz to 48.000 kHz - You can select a specific audio sample rate, in kilohertz.

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Channels

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Automatic - Turbo.264 HD will select the best setting
Mono - The audio will be the same for both audio channels
Stereo - The audio will use stereo separation

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Data Rate

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Automatic - Turbo.264 HD will select the best setting
64 kbps to 160 kbps - You can select a specific audio data rate, in kilobits per second.