What do you mean by encryption? Do you mean you actually want to encipher an audio file? If that's the case, then any general cryptographic algorithm will work (AES, RSA, etc.). If you mean the audio has DRM that you want to decrypt, then it depends on the type of DRM. If you mean you want to decode the audio (decompress the file and be able to play the audio) then that will depend on the file type.
I'm assuming you want to do the latter, in which case you might want to check out ffmpeg - a free (GPL) library that can decode audio and video.