No reproduce el audio ni se ve la forma de onda en After Effects

Without exact info about your system, audio preferences, preview settings, the specs of the file etc. we can't tell you much. as suggested, stard by converting it to a WAV.

Mylenium

MP3 is a consumer format. WAV is a professional format. It is very likely that your MP3 file was compressed with an incompatible format. The best option is usually to transcode the audio (Adobe Audition or even the Adobe Media Encoder) to a WAV format that is 16Bit 48 KHZ Stereo.