Audio files don't play on smart devices (Dreamweaver MX)

While Nancy's post is the most likely reason for your issue, nobody can say 100% what's causing the problem without seeing your page/code.

It could be that you simply forgot to upload the audio files to your site, or that they are uploaded to the wrong location for the links you're using (a couple of reasons off the top of my head).

Could you post a link to your work in progress so we can take a look with our browsers?

The contributors here should be able to tell you pretty quickly, and with certainty, what's going wrong.