What do you have the sound and graphics settings set to? I have experienced choppy sounds with certain graphics settings enabled, although im not sure if that will be your problem. Setting the sound settings for individual games can cause issues. Turn off frame skip unless you need it, that could cause sound issues.
If youre running the latest version of MAME, which last i looked was .152 for the x64 ui version, you may need to have some of the ROMs for the newer version, as there is occational changes.
As Vandale stated also, we really need to know what game or games the sound is not working properly on.
It might also be worth running task manager to see the CPU load while the game is running, if its sitting on 100% then thatll cause issues with some things too. If it is on 100%, check the resourse monitor to make sure no cores are parked, although it shouldnt be an issue if you have the operating system set to high performance and no power saving features are enabled.
Press Windows key and PAUSE/BREAK key together and it will bring up a screen to tell you system properties, itll tell you CPU model and speed as well as installed RAM.