I did not find the actual authoritative document about this, here is just a list of running parameters that I have encountered so far:
AVFormatIDKey : kAudioFormatAppleLossless, kAudioFormatMPEG4AAC
AVNumberOfChannelsKey : 2
AVSampleRateKey : 44100.0
AVEncoderBitRateKey: 192000, 320000
AVEncoderAudioQualityKey : AVAudioQuality.min.rawValue, AVAudioQuality.max.rawValue
Here's an example of a Swift to create a settings dictionary with some of the following values:
let settings:[String : Any] = [ AVFormatIDKey : kAudioFormatAppleLossless,
AVEncoderAudioQualityKey : AVAudioQuality.max.rawValue,
AVEncoderBitRateKey: 320000,
AVNumberOfChannelsKey : 2,
AVSampleRateKey : 44100.0 ] as [String : Any]
, . , , .