Audio refers to anything to do with sound.
In ICT terms it usually refers to either sound files such as MP3 formatted digital files or it refers to applications that handle sound, such as open source Audacity.
There are many audio sound file formats. Some are designed to sound good even when compressed (MP3) or perhaps copy-protected audio files which most music download companies use.
All personal computers have some sound capability such as an embedded audio chip on the motherboard, but you can also purchase specialist 'sound' cards that have superior handling of audio.
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Click on this link: Audio