- A magnetic tape which is suitable for the recording and playing of audio content such as music or speech. Also spelled audiotape. audio taper A type of potentiometer utilized in audio components, which provides a logarithmic variation of the resistance value, as a volume or tone control is adjusted. This is done to compensate for the nonlinear way in which humans perceive changes in volume. In this manner, increases in the volume control settings provide a smooth and gradual increase in the way the sound is heard.