As I understand your question, you want to start a MP3, which is in your File.DirAssets.
So you first have to copy the file to a directory, where also the related Audio Intent App can find/load it.
This is exactly one SUB of the sample Erel shows in his link to FileProvider:
[CODE lang="b4x" highlight="3"]Sub btnViewImage_Click
Dim FileName As String = "b4a.png"
File.Copy(File.DirAssets, FileName, Starter.Provider.SharedFolder, FileName)
Dim in As Intent
in.Initialize(in.ACTION_VIEW, "")
Starter.Provider.SetFileUriAsIntentData(in, FileName)
'Type must be set after calling SetFileUriAsIntentData
in.SetType("image/*")
StartActivity(in)
End Sub[/CODE]
I would think, that for audio it is the same procedure....