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From the Wikipedia article linked below that further describes the S/PDIF biphase mark code utilized in the transmission protocol:

Differential Manchester encoding (DM ) is a line code in digital frequency modulation in which data and clock signals are combined to form a single two-level self-synchronizing data stream.
Differential Manchester encoding - Wikipedia

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That why I said that the clock is transmited with the audio and some receiver use a PLL to fetch this clock.

No clock is ‘fetched’ in S/PDIF it is extracted from the source signal in the DAC clocking architecture and this becomes the reference sample-rate for the system.
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