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audio.exe opens up the audio gateway profile to a bluetooth headset. You would use that app if you wanted to redirect the ouput of your phone speaker to a BT headset (useful for GPS directions and some people can actually stand to listen to music that way).
In any case it is a very tiny, simple app and does lack an icon, so no worries. Just ignore it if you don't have any need for it. Or you can delete the shortcut from \Windows\Start Menu\Programs.
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