Try this
Go to:
Control Panel > Administrative Tools > View Local Services
This is the "Services" window, it lists all the system services. Look for "Windows Audio" NOT "Windows Audio Endpoint Builder"
[just click on any service, then press the letter "W" on your keyboard, it will take you to the services starting with the "w" letter]
Right click on the "Windows Audio" service and choose "Properties"
You will see 4 tabs, click on the last one, labeled "Dependencies"
In that tab, you will see the "This service depends on the following system components" box, it displays 3 services
Beside each service there is a "+" icon, click on it to expand the list. The 2nd service will have 2 child services, the 3rd service will have 1 child service.
Now make sure that all the 6 services (3 main, 3 child) have the "Started" status in the "Services" window you opened earlier
Most propably you will find one of those services are not running, just start all of them, then try to start the "Window Audio" service from the "General" tab.