Usually, recording studios use 44.1kHz sample rate for a long time, but as computer technology evolves, higher sample rates are being used such as 48kHz, 88.2kHz, 96kHz and even 192khz.
Our experience tells us, that there’s no problem on still using 44.1kHz with 16 or 24bit, since the audio resolution we will get is pretty good and accurate, with smaller file sizes which will have a tenth of what you’ll get if you use higher sample rates.
Now, if you’re willing to record at higher sample rates, you should think while recording vocals, which will print higher resolution on the high end of the audio spectrum comparing to 44.1kHz.
This is very good if you use Melodyne or Autotune and which pitch down without aliasing as much or want to be able to use Elastic Audio to fix a couple of notes without any weirdness in the audio spectrum.
But for this, you should have a good microphone that can capture everything above 20kHz, which is where those higher sample rates make the difference. Be aware that you will have heavy audio files and will heavily increment the CPU processing of your computer!
In practice, we advise you to use 44.1kHz at 24bit, 48kHz at 24bit or 88.2kHz at 24bit.
At 88.2kHz / 24bit you’ll get a fantastic sound quality, with an enormous manipulation capacity, giving all plugins the best audio quality to be processed, able for you to easily manipulate the pitch and even slow down audio with no worries.