You may wish to import a file into audacity to listen to it, or to record something in response. This is a simple task similar to opening any other file on a computer. You should go to the File menu and select Open. A file dialog will appear to allow you to select the file to open. Once you have found the file to open click on Ok.
The import method should be quick. The newly imported file will appear in a new audacity window. You will often see audio tracks imported in stero such as the audio track below. The right and left channels are shown separatedly but they are grouped together as one track on the left.