Just go to the edit dialog of your sheet file, select the audio tab press the plus button and select the audio file you want to assign. Do the same with the second sheet file. There is no need to import the audio file twice. Hope that is what you are looking for. You could also assign multiple audio files to one sheet file.
Samsung Galaxy Tab S7 FE Android 12
Samsung Note Pro 12.2 LineageOS 14.1
Huawei Media Pad M3 lite Android 7
Samsung Note Pro 12.2 LineageOS 14.1
Huawei Media Pad M3 lite Android 7