Integrated Sensing and Communication (ISAC) is gradually becoming a reality due to the significant increase in frequency and bandwidth of next-generation wireless communication technologies. Therefore it becomes crucial to evaluate the communication and sensing performance using appropriate channel models to address resource competition from each other. Existing work only models the sensing capability based on the mutual information between the channel response and the received signal, and its theoretical resolution is difficult to support the high-precision requirements of ISAC for sensing tasks, and may even affect its communication optimal. In this paper, we propose a sensing channel encoder model to measure the sensing capacity with higher resolution by discrete task mutual information. For the first time, derive upper and lower bounds on the sensing accuracy for a given channel. This model not only provides the possibility of optimizing the ISAC systems at a finer granularity and balancing communication and sensing resources, but also provides theoretical explanations for classical intuitive feelings (like more modalities more accuracy) in wireless sensing. Furthermore, we validate the effectiveness of the proposed channel model through real-case studies, including person identification, displacement detection, direction estimation, and device recognition. The evaluation results indicate a Pearson correlation coefficient exceeding 0.9 between our task mutual information and conventional experimental metrics (e.g., accuracy).