Files with temp_audio extension are temporary files that contain audio file, usually recording or cached video. Common on older Samsung devices.
TEMP_AUDIO file extension - Android temporary audio file
What is temp_audio file? How to open temp_audio files?
File type specification:
File extension temp_audio is most likely best know for its use as temporary audio file created on some Android devices, particularly Samsung smartphones since 2012. These are often found when users are recording something, but the recording app glitches and doesn't save the video properly.
Renaming the suffix to mp4 doesn't typically work, but some users had success with VLC player that supposedly can somehow repair and recover the recording.