How does an HDMI video card toy with audio?

My consideration of HDMI is that it is DVI with Audio. So if you enjoy an HDMI video card (like on of the new ATI cards) consequently does this also handle the audio from your computer? If so consequently how is the audio routed through the video card? Or does the video card have an audio processor on the ship as well?

Answer:
some of them hold oboard, some of them do a software based audio passthrough

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