AudioSplit
AudioSplit[audio, t] splits audio at time t.
AudioSplit[audio, {t1, t2, ...}] splits audio at times ti.
Examples
Split audio at 2 seconds:
audio = ExampleData[{"Audio", "Bird"}];
AudioSplit[audio, 2]
(* {Audio[...], Audio[...]} *)Please visit the official Wolfram Language Reference for more details.