I'm not aware of any ePub software that would support an embedded audio file, except possibly those that are plugins for a browser, e.g., EPUBReader for Firefox might support HTML5 <audio> tags, and in that case, you'd probably embed the audio file exactly like you'd embed an image. But this is not going to work on any portable devices. (I'd be glad if I were wrong though.) The ePub 2.0 spec looks like it might support the HTML <object> tag which might make such a thing possible, but the spec isn't even finalized, as far as I know, and certainly there is no ePub software that supports the new spec yet.
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