While the answer from CommonsWare is fine, I would like to add some information that might be helpful for others. In fact it took me years to finally find it out...
When selecting an audio file in a file manager, my application shall be listed for "open with".
While this does not work (like in the answer above):
<intent-filter>
<action android:name="android.intent.action.VIEW" />
<category android:name="android.intent.category.DEFAULT" />
<data android:scheme="file"/>
<data android:mimeType="audio/*"/>
<data android:mimeType="application/ogg"/>
<data android:mimeType="application/x-ogg"/>
<data android:mimeType="application/itunes"/>
</intent-filter>
, this one works:
<intent-filter tools:ignore="AppLinkUrlError">
<action android:name="android.intent.action.VIEW" />
<category android:name="android.intent.category.DEFAULT" />
<data android:mimeType="audio/*" />
</intent-filter>
. Why? The "android:scheme" seems to be the culprit for whatever reason. But removing that line causes a severe error message in the IDE, which must be suppressed with the "ignore AppLinkUrlError" clause.
However, I did not test the other "schemes" mentioned above, so maybe there is another solution, but mine at least looks rather compact.
Now the question remains why my application's icon is so ugly compared to the others when the "open with" dialogue appears...