First off, PBX delivers audio will not affect calls connected to an external number as the audio in that case always goes through the PBX. It will only affect internal calls such as a call between two local IP Phones.
Regarding the codecs, which codecs will be used and in which priority depends on a number of things such as, if it's an external call, who initiated the call, what the 3CX Endpoint is (IP Phone, 3CX Client), where the 3CX Endpoint is and how it's provisioned, etc.
What is your scenario, are you facing a specific issue?