The code you need will be something like this:
<head>
<script>
function play(){
var myAudio = document.getElementById("audio");
if(myAudio.paused)
myAudio.play();
else
myAudio.pause();
}
</script>
</head>
<body>
<img src="https://stackoverflow.com/questions/35963057/SoundWave.gif" width="200" height="200" onclick="play();">
<audio id="audio" src="01.mp3"></audio>
</body>
you can get more information about html5 audio element
and how to work with it using this link
P.S. <img>
tag does not have a value
property
solved How do I make a audio play onclicked with one thumbnailed image HTML