.wav or .mp3 for audioclips?

1 - Any Audio File imported into Unity is available from scripts as an Audio Clip instance, which is effectively just a container for the audio data. The clips must be used in conjunction with Audio Sources and an Audio Listener in order to actually generate sound. When you attach your clip to an object in the game, it adds an Audio Source component to the object, which has Volume, Pitch and a numerous other properties. While a Source is playing, an Audio Listener can “hear” all sources within range, and the combination of those sources gives the sound that will actually be heard through the speakers. There can be only one Audio Listener in your scene, and this is usually attached to the Main Camera.

Supported Formats

Font: http://docs.unity3d.com/Manual/AudioFiles.html

2 - Create one Sound Controller:

 using UnityEngine;
 using System.Collections;
 
 public enum soundsGame{
     die,
     toque,
     menu,
     point,
     wing
 }
 
 public class SoundController : MonoBehaviour {
 
     public AudioClip soundDie;
     public AudioClip soundToque;
     public AudioClip soundMenu;
     public AudioClip soundPoint;
     public AudioClip soundWing;
 
     public static SoundController instance;
 
     // Use this for initialization
     void Start () {
         instance = this;
     
     }
     
     public static void PlaySound(soundsGame currentSound){
         switch(currentSound){
         case soundsGame.die:{
             instance.audio.PlayOneShot(instance.soundDie);
         }
             break;
         case soundsGame.toque:{
             instance.audio.PlayOneShot(instance.soundToque);}
             break;
         case soundsGame.menu:{
             instance.audio.PlayOneShot(instance.soundMenu);
         }
             break;
         case soundsGame.point:{
             instance.audio.PlayOneShot(instance.soundPoint);
         }
             break;
         case soundsGame.wing:{
             instance.audio.PlayOneShot(instance.soundWing);
         }
             break;
         }
     }
 }

3 - Create one GameObject(example: cube).

4 - Insert component audio source.

5 - Drag class SoundController to GameObject.

6 - Drag audio(.mp3 or .wav) to Script GameObject(Example: Sound toque).