Configure the sound output interface :
sudo raspi-config
Option 1 System Options
Option S2 Audio
Install the necessary software : Apache HTTPd, PHP 7 and the PHP Apache module :
sudo apt install apache2 php libapache2-mod-php
Allow Apache to access audio devices by adding its user to the audio group :
sudo usermod -a -G audio www-data
in the PHP script, execute the aplay command :
<?php exec('aplay '.DIR.'/sound.wav'); ?>