Audio files refer to digital recordings that can be played on a computer or other electronic devices. These files contain data that represents sound waves, which are then converted into audible sound by the device's speakers or headphones. Audio files come in various formats such as WAV, MP3, AIFF and FLAC, each with its own specifications for quality and file size. They can be created using audio recording software or hardware, and are commonly used for music, podcasts, voice recordings, and other forms of digital media that involve sound.