At lower (audio) frequency, lower output impedance of generator and higher input impedance of receiver is prefferable.
This program calculates by following circuit model to get insetion loss.
+-Rs-o---+---R---+---o-+
| | | |
G C/2 C/2 Rr
| | | |
+----o---+-------+---o-+
<--- cable --->
G = microphone, Rs = output impedance of microphone (Ohm)
R = resistance of cable (Ohm), C = capacitance of cable (F)
Rr = input impedance of amplifier (Ohm)