jQuery - Controlar a tag audio do HTML5

<audio>
    <source src="http://www.w3schools.com/tags/horse.ogg" type="audio/ogg" />
    <source src="http://www.w3schools.com/tags/horse.mp3" type="audio/mpeg" />
</audio>

<script>
    $('audio')[0].play();
    $('audio')[0].pause();
</script>

Fonte: http://www.w3schools.com/tags/tag_audio.asp