Edit in JSFiddle

<h3>Detect Audio Formats with Modernizr tests (with JS control)<br/>
<a href="www.aureliomerenda.com/detect-audio-formats-support-modernizr-tests/">www.aureliomerenda.com/detect-audio-formats-support-modernizr-tests/</a></h3>
<br/>
<p>Your browser supports:</p>
<p><b>MP3:</b> <span id="mp3support"></span></p>
<p><b>OGG:</b> <span id="oggsupport"></span></p>
<p><b>WAV:</b> <span id="wavsupport"></span></p>
<p><b>M4A:</b> <span id="m4asupport"></span></p>

/****** MODERNIZR TEST *******/

Modernizr.addTest('audiomp3', function(){
     var elem = document.createElement('audio'),
          bool = false;

     try {
          bool = !!elem.canPlayType;
          if ( bool ) {
               bool = new Boolean(bool);
               bool.mp3 = elem.canPlayType('audio/mpeg;').replace(/^no$/,'');
               if(bool.mp3 == "maybe" || bool.mp3 == "probably"){
                    bool = true;
               } else {
                    bool = false;
               }
          }
     } catch(e) { }

     return bool;
});


Modernizr.addTest('audioogg', function(){
     var elem = document.createElement('audio'),
          bool = false;

     try {
          bool = !!elem.canPlayType;
          if ( bool ) {
               bool = new Boolean(bool);
               bool.ogg = elem.canPlayType('audio/ogg; codecs="vorbis"').replace(/^no$/,'');
               if(bool.ogg == "maybe" || bool.ogg == "probably"){
                    bool = true;
               } else {
                    bool = false;
               }
          }
     } catch(e) { }

     return bool;
});


Modernizr.addTest('audiowav', function(){
     var elem = document.createElement('audio'),
          bool = false;

     try {
          bool = !!elem.canPlayType;
          if ( bool ) {
               bool = new Boolean(bool);
               bool.wav = elem.canPlayType('audio/wav; codecs="1"').replace(/^no$/,'');
               if(bool.wav == "maybe" || bool.wav == "probably"){
                    bool = true;
               } else {
                    bool = false;
               }
          }
     } catch(e) { }

     return bool;
});


Modernizr.addTest('audiom4a', function(){
     var elem = document.createElement('audio'),
          bool = false;

     try {
          bool = !!elem.canPlayType;
          if ( bool ) {
               bool = new Boolean(bool);
               bool.m4a = ( elem.canPlayType('audio/x-m4a;') || elem.canPlayType('audio/aac;') ).replace(/^no$/,'');
               if(bool.m4a == "maybe" || bool.m4a == "probably"){
                    bool = true;
               } else {
                    bool = false;
               }
          }
     } catch(e) { }

     return bool;
});

/****** RUN *******/

var mp3support = Modernizr.audiomp3 ? "YES" : "NO";
var oggsupport = Modernizr.audioogg ? "YES" : "NO";
var wavsupport = Modernizr.audiowav ? "YES" : "NO";
var m4asupport = Modernizr.audiom4a ? "YES" : "NO";
$("#mp3support").text(mp3support);
$("#oggsupport").text(oggsupport);
$("#wavsupport").text(wavsupport);
$("#m4asupport").text(m4asupport);