How does audio work in Linux?

ALSA is nowadays the basis for all sound in a GNU/Linux system. The Kernel (Linux itself) communicates with ALSA, which then turn communicates with an audio server such as PulseAudio, which then communicates with the applications on the system.

Is Linux good for audio?

Linux is the best platform I have found for working on professional grade audio. It is true that there are some configuration items to deal with, but no more than with the Windows or Mac OS’s. … Every piece of connecting hardware on every OS uses a driver.