Simply make categories "Audio", "Video" etc.. And upload your audiofiles to "Audio", video files to "Video" and so-so..
For playing audio or other formats see and if need modify *.html files in "media" folder of your template directory for matching the proper embed code for mp3 or video formats.
It is all.
P.S. Spend a little time to read this forum and you will get all answers (similar questions already had been answered here).