In addition to the tasks listed in my 11/24 post, then you'll also need a new audio HAL (hardware abstraction layer) and may need to update the HAL interface.
I would start by studying the code in these projects, along with any of their dependencies (not a complete list):
frameworks/av/services/audioflinger
hardware/libhardware/include/*audio*
frameworks/media/libmedia/AudioTrack*
frameworks/av/include/media/*Audio*
system/media/audio_utils
frameworks/av/media/libeffects
system/core/include/system/audio.h
Again, I don't mean to discourage you, but this is a significant project.