Audio
Sound is miniaudio. Sound files are .wav, .mp3 or .flac.
Playing a sound
An AudioSource plays a clip from where its entity is.

For a sound that needs no entity:
The listener
Spatial sounds are heard from the first active AudioListener. With none in the scene, that is the primary camera.
Buses
Every sound plays on Music or Sfx, and both go through Master. Each bus has a volume, a low-pass filter and a reverb, and can be muted.
The project sets how each bus starts, on the Audio page of Project settings or with a command:
Settings.Save() keeps the volumes the player chose. The project's effects and mutes stay as the project sets them.