Hi jocoman,
Is it because the rasperry pi b+ is not powerful enough and i have to upgrade to a RPI 2?
Sorry but my "crystal ball" is broken.
This depends on the USB DAC you are using.
If the DAC doesn't support 24/192 the PI has to downsample your files.
This is an easy task for the newer quadcore, but not for the older single core Pi.
Frank