Wavepad Audio Editor for Window CE 4.27

the author of this app says:

WavePad for Windows CE devices, including Pocket PCs and SmartPhones, allows you to record, edit and apply effect to audio such as music, voice and outher sounds. Audio editing functions include cut, copy, paste, trim and insert while audio effects allow you to add reverb, echo, normalization and more. Record interviews and edit on the move, record sounds and apply effects for cool ringtones.