Import and select a sound strip in the sequencer

sound_strip_to_speaker_object.py

import bpy

# Import and select a sound strip in the sequencer, then run scipt. 
# A speaker object and a sound data-block will be created and linked.

active = bpy.context.scene.sequence_editor.active_strip

if active and active.type == "SOUND":
    path = bpy.path.abspath(active.sound.filepath) 
    bpy.ops.object.speaker_add()
    speaker = bpy.context.object
    speaker.data.sound = bpy.data.sounds.load(path)
    speaker.data.update_tag()
    bpy.context.collection.objects.unlink(speaker)
    bpy.context.collection.objects.link(speaker)