# ls -al /dev | grep dsp
# ls -al /dev/dsp
crw-rw-rw-  1 root  wheel  0x56 May 24 07:46 /dev/dsp
# ls -al /dev | grep dsp
crw-rw-rw-   1 root  wheel     0x56 May 24 07:46 dsp0.0

qemu-system-x86_64 -soundhw hda -cdrom FreeBSD-12.0-RELEASE-amd64-disc1.iso

# cat /dev/sndstat
Installed deviecs:
pcm0: <Generic (0x1af40022) (Analog)> (play/rec) default
No devices installed from userspace.