Jitter matters in very specific cases in very specific pieces of equipment.

Jitter on the Ethernet transferring the file will have no effect.

Like the sibling poster said, this won't cause jitter.

The audio isn't played directly from the ethernet packets. It has to be decompressed, decoded, buffered. In the end of it all the audio goes into a ring buffer and it is played very precisely by the sound card.

The playback itself is a hard-real-time process that needs time guarantees. Failure to fill the ring buffer by any reason can cause audible skips, but not jitter. But most players in practice will simply stop the playback.

The maximum jitter allowed by the IEEE specifications is 1.4 ns for 100-megabit Ethernet and 300 ps for Gigabit Ethernet. The bit time for a 48 kHz audio signal is ~20 000 ns. It is absolutely impossible that you can hear the Ethernet jitter.