The accuracy of a digital recording is primarily determined by the device's sampling rate. Sampling is the process of converting an analog signal, such as sound, into a digital signal by taking measurements at regular intervals. The greater the number of samples taken per second, the more accurate the digital representation of the sound is likely to be.
Step-by-step explanation: Sampling allows a recording device to capture and later replicate the amplitude and frequency of sound waves at specific points in time. Accuracy in this context refers to how closely the digital recording matches the original analog sound. High-resolution devices capture more samples per second, which generally results in a recording with less information loss and higher fidelity to the original.
Other considerations for accuracy include the precision of the analog-to-digital converters, the quality of the microphones, and the resolution. However, the resolution in this instance pertains to visual representations, such as digital photography, and is not the primary factor in determining the accuracy of a digital recording. Thus, the correct answer is 'b) Sampling'.