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I have been trying to get to the smallest increment of time in Premiere so I can measure some speed within the program. In my efforts, I turned on Audio Time Units which goes down to a pretty low scale however I found the in one second it only goes to 0.47999 (see picture). Can anyone explain what this is being measured in?
 
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That's because your audio for that file is 48Mhz, 48,000 cycles per second. Each unit is one cycle of audio.
If you had 44.1Mhz audio, then you'd have 44,100 cycles per second.
Neil