Sound entering a microphone generates an electrical voltage difference. Just like sound is a wave, pushing and pulling on the microphone, the voltage generated is an identical wave within the mic output wire. This voltage is then normally amplified and maybe the frequency is shifted to get a more accurate representation of the original noise before it is passed off to the computer. Now, the computer samples the voltage over and over again super fast, generating a bunch of points. Imagine drawing a wavy line on a graph (the voltage wave), drawing points every little ways down the line, then erasing the line. Now you have a bunch of points that roughly recreate the line. This is what the computer has done with the sound. Now, it stores all of these points in order, and you have sound.
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