Reset the audio drivers
Open Device Manager > Sound, video and game controllers.
Right-click the Surface audio entries (Realtek/Surface Audio, Qualcomm or Intel Smart Sound, depending on your model) > Uninstall device. If the option appears, tick delete driver.
Also uninstall everything under Audio inputs and outputs.
Restart.
Windows will reinstall them automatically.
Run the troubleshooters
Settings > System > Troubleshoot > Other troubleshooters > Audio.
Then run the Surface Diagnostic Toolkit. It's a free Microsoft Store download and can reinstall Surface-specific audio drivers.
Update everything
Settings > Windows Update > Check for updates, and install the optional driver and firmware updates under Advanced options > Optional updates.