Most phones have USB2 highspeed which is enough for 192kHz. But driver for the DAC is needed. Google says android supports only USB audio class 1 out of the box officially, the driver is part of the android linux kernel and the android sound layer accesses the snd-xxx drivers using standard tinyalsa library. There are android apps which include a USB audio class 2 driver, IMO implemented in userspace using the libusb library. So the support really depends on the particular DAC.