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in recent kernels the default is the HR timer, but it depends how it is configured at kernel build time.
to check what's available:

cat /proc/asound/timers

what actually is it using:

cat /proc/asound/seq/timer

note that only the PCM slave timers are possibly related to a specific clocksource, which you can check with:

cat /sys/devices/system/clocksource/clocksource0/available_clocksource

cat /sys/devices/system/clocksource/clocksource0/current_clocksource

I believe that on most recent kernels and systems, the tsc is the default one, if not the best or only option available.
byee