Here is the list of all the Wave APIs that used for recording and playing audio in Windows simply:
The APIs are given by calling steps, refer MSDN for the detail.
waveInOpen
Open the Wave device for recording. waveInPrepareHeader
Prepare the Wave header for recording. waveInAddBuffer
Add buffer waveInStart
Start recording. Recorded data will be saved in a specifIEd buffer. waveInUnprepareHeader
After finishing the record process, should un-prepare Wave header. waveInClose
Close the recording device.
waveOutOpen
Open the Wave device for playing. waveOutPrepareHeader
Prepare the Wave header for playing. waveOutWrite
Play the buffer. waveOutUnprepareHeader
Un-prepare the Wave header. waveOutClose
Close the playing device.
The most important tech on using there Api is the buffer and buffer size.