In the days of analog the transfer process was one of the most frequently fouled up steps that the production audio had to pass through. It was common for stereo sources to get summed to mono, for well-recorded sounds to be distorted, and for excess noise to be added unintentionally and unnecessarily. Fortunately since the digital revolution everything has become file based and your precious dialogue won't have to pass through a mis-routed 4 channel mixer on its way into the editing workstation.
The digital workflow has its own quirks however, and the transfer process can often be the source of a new batch of audio gremlins that didn't exist before. Sample and bit-rates should be matched up between the acquisition and the editing workstation. Some workstations will import audio with multiple sample rates and not convert them, instead just playing them at the wrong speed - so it is very important to know what the sample rate setting is for your edit session as well as for your source audio. If the two don't match you'll want to convert them all to the same sample rate before or during the import.
Remember that once you import the audio, sync it and link it together with your pictures you will be listening to the primary source audio that your final audience will hear. Take a few minutes to be sure that all of the front end work and effort put into your sound during the shoot are being retained during this critical step. If something doesn't sound right, raise the red flags right away and treat any new problems that crop up seriously.