cement board
Drywall
There are many options for covering basement walls. For information on insulation, wood panels, acrylic panels or drywall, consumers can visit home improvement websites or their physical retail locations (e.g. The Home Depot, Rona).
You don't water proof the wood. The basement walls are made of concrete or concrete block - a porous material. That concrete can be sealed before you stud and cover the walls with wood. On the exterior, the dirt is dug away from the basement walls, then the areas of those walls that will be underground are first covered in a special plastic then tar is applied and the dirt is pushed back up against the foundation. The dirt should be graded away from the house so that water is directed away from the foundation and not toward it.
Your question is a little vague. The walls will be built the same as the other walls in the structure, but will usually be finished with a concrete wallboard such as Durock. Water resistant drywall also known as "green rock" would be the minimum if you did not use the Durock. Then, the shower stall walls or tile would be installed on top of that. Does this answer your question?
For interior walls you want to use 1/2 inch size drywall. You want to use the thicker drywall because its stronger and it's a lot harder to damage than the thinner drywall.
A basement where the walls have not been drywalled or plastered.
Gypsum board is mainly used for walls and ceilings and is known as drywall. Gypsum blocks are used similar to cement blocks in construction projects.
eXP® Extended Exposure Sheathing is manufactured by Gold Bond and is a mold and moisture resistant panel used for drywall and framing to help keep walls dry and clean.
I always have a poly vapour barrier. Better for the drywall.
tial
If is an exterior wall, insulation, otherwise bare studs walls are fine.
For the interior walls between two different units.