There is a cut and dry relationship between bitrate and audio fidelity. You simply cannot encode higher frequency audio in lower bitrate samples.
https://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampli...
https://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampli...
Edit: Clearly there is generally a relationship between bitrate and quality, but for compressed audio it is far from "cut and dry".
Edit: you have edited your comment to remove mention of 320kbps so my comment is now moot :)