Hi Maccotto,
I don't know why the self-appointed audio police on this
computer forum can't answer your question and instead have given you unsolicited advice that they present as fact on issues about which reasonable people disagree.
On a Mac computer, there is an application called Audio Midi Setup. You use this to control how your computer records audio and plays audio. The screenshot below shows your choices if you want to play audio (output). The choices are 44.1kHz, 48kHz, 88.2kHz and 96kHz. Interestingly, the default for playing through speakers is 44.1kHz, but the default for playing through headphones (which is what I have chosen for the photo) is 48kHz.
This means that you can play one of your FLAC files at 96kHz, but not at 192kHz. To play a FLAC file at 192kHz, you will need a separate audio interface that effectively replaces the audio hardware in your computer and that supports playback at 192kHz. Regardless, a separate audio interface is a good idea. Many, although not all, do a better job than your computer of converting the audio file's digital data into analogue form so that you can listen to it on speakers or headphones.
Having answered your actual question, I am now going to comment on the unsolicited advice that people decided to give you.
When I set up a computer to record and play back audio, the most important component for me is the separate audio interface. The quality of the interface has a lot to do with the quality of my recordings and determines the potential quality when I play audio through speakers or headphones. It isn't necessary to spend crazy money on an interface, but it is important to understand that interface quality is basic to recording quality and to what you will hear through your speakers or headphones. The DAC is the beginning of the audio chain and limits/facilitates everything afterwards. The suggestion that it is the least important component is in my view incomprehensible.
On a limited budget, I would spend money on headphones, preferably open back ones, before I would spend money on speakers. The speakers that you mention in your first post cost €162. They are probably of OK quality, but for that money you can purchase headphones that are probably better. If you are interested in headphones, I would suggest that you check out a company called Massdrop. It is very popular in the headphone community because it is able to offer, through subscription, high quality headphones at very reasonable prices. Massdrop's headphones are not knockoffs. Its headphones are made in partnership with Sennheiser and other leading headphone manufacturers. There is also a specialised forum called head-fi.org that features discussion about headphones, DACS and headphone amplifiers. This is a useful resource, although it can become a rabbit hole if you aren't careful.
The people who have responded to your post so far present their opinion on high definition audio as fact. I am not going to get into a debate with them, but I want to make clear something that not one of them had the intellectual honesty to acknowledge. There are people, including people who know quite a lot about audio, who think that high definition audio can make a difference to one's audio listening experience. There is a rather large market for high definition audio, and it is not my place, nor theirs, to dismiss all of these people as idiots; and certainly not in this forum.
On that, I want to refer to a thread that I just read on the most highly regarded forum for users of Logic Pro X. The thread was started by someone who wanted to listen to his work on a Mac, using the computer's sound hardware, at 96kHz via headphones. At the time, there was apparently an issue about the ability of his model of Mac to play music through headphones at 96kHz. Not one of the replies, including a reply by the author of the most highly regarded book on Logic, lectured him on listening to music at 96kHz, or on what he could or couldn't hear.
Cheers
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