Hi Mercury:
I was referring to the AES/EBU digital audio cable standards. The typical cables used in this standard are 110 ohms multi-conductor or 75 ohms coaxial cables. These are specified since the bit transfer rate is important. Using a cable with unmatched impedance may cause signal feedback, causing delay in transmission.
By the way, as for the shielding, braid shield alone is good enough for audio since it is already effective in minimizing low frequency interference. But having an aluminum foil shield together with the braid, especially when laying the cable together with power cables or other signal cables, is an advantage. Aluminum foil shields cover the central conductor 100%. Braid shield alone can cover up to 97% shielding at most, 98% when double braided.