[root@gateway root]# arecord -f cd -v > testfile
Recording WAVE 'stdout' : Signed 16 bit Little Endian, Rate 44100 Hz, Stereo
Plug PCM: Route conversion PCM (sformat=S32_LE)
Transformation table:
0 <- 0
1 <- 1
Its setup is:
stream       : CAPTURE
access       : RW_INTERLEAVED
format       : S16_LE
subformat    : STD
channels     : 2
rate         : 44100
exact rate   : 44100 (44100/1)
msbits       : 16
buffer_size  : 5461
period_size  : 1365
period_time  : 30952
tick_time    : 10000
tstamp_mode  : NONE
period_step  : 1
sleep_min    : 0
avail_min    : 1365
xfer_align   : 1365
start_threshold  : 1
stop_threshold   : 5461
silence_threshold: 0
silence_size : 0
boundary     : 1431568384
Slave: Hardware PCM card 0 'M Audio Delta 1010LT' device 0 subdevice 0

Its setup is:
stream       : CAPTURE
access       : MMAP_INTERLEAVED
format       : S32_LE
subformat    : STD
channels     : 12
rate         : 44100
exact rate   : 44100 (44100/1)
msbits       : 24
buffer_size  : 5461
period_size  : 1365
period_time  : 30952
tick_time    : 10000
tstamp_mode  : NONE
period_step  : 1
sleep_min    : 0
avail_min    : 1365
xfer_align   : 1365
start_threshold  : 1
stop_threshold   : 5461
silence_threshold: 0
silence_size : 0
boundary     : 1431568384
Aborted by signal Interrupt...