If it's an ESP32-S3-BOX-3, there is audio out (assuming you mean being able to send arbitrary audio to it to play). Due to the framework used it's not available, but there's an alternative firmware available on GitHub that uses the newer framework and it exposes a media player entity you can send any audio to.
I didn’t have the -3 version. Learned the hard way after loading up that alt framework last week and the screen went blank I did end up implementing that same solution on my hardware though.