Windows Audio - AUDIOSRV.DLL
Audiosrv.dll is a service provided by Microsoft as part of your Windows operating system. It manages audio devices for Windows-based programs. If this service is stopped, audio devices and effects will not function properly. If this service is disabled, any services that explicitly depend on it will fail to start. So we'd recommend leaving this file in place.

A description of services that run under svchost in Windows XP can be found at http://support.microsoft.com/default.aspx?scid=kb;en-us;314056.

A description of default services running under Winodws can be found at http://support.microsoft.com/default.aspx?scid=kb;en-us;Q250320.

Service

Microsoft