Resitance doesn’t vary with with frequency.
Impedance is a combination of resistance and reactance and so varies with frequency… albeit the resistance is constant in terms of frequency but can change with temperature and age. Reactance is the complex resistance through a capacitor or inductor. Inductive reactance increases with frequency, capacitive reactance decreases with frequency.
So how such components are are used and whether they are in parallel or serial will affect how they affect an alternating current / voltage - ie an audio signal.
ESR is equivalent serial resistance of a component - ie the DC resistance plus reactive losses (ie its actually an impedance) . capacitors used with audio frequencies typically have very low ESR compared to reservoir type capacitors used in power supplies etc so as to minimise small signal losses.
ESL is the parasitic inductance of a capacitor and therefore is a reactance and will vary with frequency.
Capacitor constructs absolutely affect audio signals .. because the construction and materials cause different side effects, and their differences will affect circuits.
Film type capacitors are often ideal and usually used for audio signal path as they are low loss and low side effects such as parasitic inductance.
- Polypropylene is typically considered high performance because of low loss and side effects but higher cost.
- Polystyrene are often considered the best of the best but harder to source in volume and higher cost. Also sensitive to heat so challenges with surface mount.
- Polyphenylene Sulfphide is less ideal but more suited for miniature SMT type capacitors
- Polyester is lower cost general purpose signal path - but has higher losses.
Others in the thread have discussed reservoir and low frequency/high capacitance capacitors such as Electrolytic Aluminium and Tantalum typically used in power supplies and regulation.
RF ground coupling are often Polyester.