Asus P5QL-EM - Manual (Page 76)

2-26 Chapter 2: BIOS setup
South Bridge Configuration
Audio Controller [Enabled]
Allows you to set the audio controller. Configuration options: [Enabled] [Disabled]
Front Panel Support Type [HD Audio]
Allows you to select the front panel support type. If High Definition Audio
Front Panel used, please set HD Audio mode. Configuration options: [AC97]
[HD Audio]
SPDIF_OUT Mode Setting [SPDIF Output]
Allows you to select SPDIF_OUT mode setting. Configuration options: [HDMI
Output] [SPDIF Output]
Options
South Bridge Chipset Configuration
Audio Controller [Enabled]
Front Panel Type [HD Audio ]
SPDIF_OUT Mode Setting [SPDIF Output]