Maya's audio support is rudimentary at best, but here are the steps for adding audio:

1) Use File -> Import to import one or more audio files.

2) Right-click on the timeline. You'll see, about halfway down the menu that appears, a "Sound" submenu.

3) Pick the sound you want to use from the Sound submenu. If you like, you can use the option box for the sound you pick to set an "offset," which is on what frame number the frame starts. Default is 0.

-- Mark