Almond Mendoza

Searching for Audio Files in Android is so much similar in Display Contact Names in Android (I suggest you to look back at the explanation for a more detailed explanation). The audio formats that Android allows are MP3, AAC, AMR.

public class Main extends ListActivity {
  private Cursor audioCursor;

  /** Called when the activity is first created. */
  @Override
  public void onCreate(Bundle savedInstanceState) {
    super.onCreate(savedInstanceState);

    audioCursor = this.managedQuery(Audio.Media.EXTERNAL_CONTENT_URI,
        null, null, null, null);
    startManagingCursor(audioCursor);

    String[] columnsToMap = new String[] {Audio.Media.TITLE ,
                                          Audio.Media._ID};
    int[] mapTo = new int[] {android.R.id.text1,android.R.id.text2};

    ListAdapter mAdapter = new SimpleCursorAdapter(this,
        android.R.layout.two_line_list_item ,
        audioCursor, columnsToMap, mapTo);
    this.setListAdapter(mAdapter);
  }
}

Quick Explanation
The thing that you need here is Audio.Media.EXTERNAL_CONTENT_URI, as stated on the the contact display article, managedQuery acts like a sql call and the table this time is Audio.Media.EXTERNAL_CONTENT_URI.
Another thing you might have notice is String[] columnsToMap = new String[] {Audio.Media.TITLE , Audio.Media._ID};. These and a lot more are the columns that can be used.

Source Code
Main.java file for Searching Audio in Android

References
android.provider.MediaStore.Audio.Media
Display Contact Names in Android

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5. Clicking Items in ListActivity