Read through our Learn article below regarding Sampe Rate's and bit depth:
https://www.presonus.com/learn/technical-articles/Sample-Rate-and-Bit-Depth
The AR mixers SD Card records at 44.1 kHz 24 bit. This is fixed.
The USB Driver for the AR mixer determines the Sample Rate for the OS / DAW, as the driver communicates this information to the software from the Audio Device.
In this case, the Driver / Device is the Clock Master. The DAW / Software will never be the Clock Source, only the Audio Device Hardware since it is handling the A/D to D/A conversions for the software.