Some excellent results here throughout all audio tests.
16 Bit, 44KHz (DVD Quality)
16 Bit, 96KHz (Studio Quality)
24 Bit, 96KHz (Studio Quality)
DPC Audio Latency Analyser
Gigabyte is the only manufacturer to adopt Creative for a sound codec and it seems like that has paid off with the lowest latency so far for a Z170 motherboard.