<audio> - where to place it?

Where is a good practice to place the audio tag, considering it wont contain controls and will simply include the audio source? For example, if a button is meant to play the audio file, is it nice to place it within it?

I think the best place to use <audio> tag itself is to put it simple:
The tag already contains a play/pause button and a volume section. Adding a button onto it would be unnecessary.

And also: You need to have controls with your audio tag to perform correctly. You can’t play without the controls attribute.

you dont need the controls, its perfectly fine to use <audio> without that attribute and im using JS function to play the audio, which is triggered by a button