1st:
Make two layers named somthing like "audio 1" and "audio 2" or "sound 1" and "sound 2". I personally used "music 1" and "music 2". It really doesnt matter how you arrange the layers.
2nd:
Now create a new movieclip called somthing like "audio mc" or "sound mc". I used "!!song mc!!" so it would be on top in the library list.
3rd:
Now you need to insert your audio into a layer in your new mc. After you do that, make shure your audio fits by extending the last frame until the audio ends. Next, insert a blank keyframe at the and of the timeline and choose the same audio. In "sync" change it to "stop". Congrats you made a sound movie clip, now back to your canvas.
4th:
Next, insert a blank keyframe where you want your audio to be on one of the audio layers. Now where it says "sound" place the sound you want but be shure to change it to "stream" under "sync". The reason for this is so you can hit "enter" to play the audio, and "enter" again to stop it, plus, when you scroll over it it plays the audio, so its great for timing.
5th:
On your other audio layer place your sound movie clip in the exact same starting place as your other one.
Tip:
When you test your movie, make shure to take off the audio on the layer with the actual audio on it.
you can just pres "ctrl z: to get the layer back.
I know this helps me alot with timing. i hope it helps. enjoy /\ /\