MTA relies on WMI for audio hardware calls, you can try to run this file https://mirror.mtasa.com/mtasa/utils/servicing.bat (rightclick > Run as Administrator) as it includes both repair operations for WMI, and your audio service.
After doing that, download & install this driver: http://12244.wpc.azureedge.net/8012244/drivers/rtdrivers/pc/audio/0009-64bit_Win7_Win8_Win81_Win10_R282.exe and try again.
Also try restoring gta_sa.exe to original, since it's an unknown version which may cause issues.
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By the way this topic must be moved to MTA Support