From Xojo Documentation
Opens the FolderItem to be read and returns its contents as a sound object.
On macOS OpenAsSound recognizes sound formats that Core Audio can play.
On Windows WAVs, WMAs, MP3s, and MIDI files can be played, but only WAVs play with DirectSound (this allows individual pan and volume settings for each sound. You can also play multiple sounds simultaneously).
This example loads a sound file called “hello.mp3” from the current directory (folder) into a Sound object and plays it.