Audio files allow mp3, wav, ogg, acc formats. If you use Meta Data add-on all meata info stored in files will be imported into FW Gallery in title, image, description and tags where possible.
We use here Royalty Free Audio from HookSounds.com that doesn't have any meta info in it. Just a several samples to get you idea how it may look and how you can use it. We would be happy to upload a proper MP3 file to show how much info gets imported along upload from meta data stored in a file. Try it yourself!