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Gonna take a guess here (as ron noted, some more context would be useful):
First I'll assume that by "switching frequency", you mean that of a DC-DC (or AC-DC) power source (PS). And then another assumption is that the PS is supplying an audio circuit.
With those assumptions, high(er) switching frequencies would be, ideally, less likely to interfere with or alter the audio signal(s) being processed, resulting in reduced or eliminated "accoustic noise levels", i.e., harmonics, distortion, etc..