We have never used a tape/audio. Actual experiences combined with trust practices have worked well for us. You can't possibly desensitize a horse to every possible sound, but you can teach them how to deal with their fear. You want them to ask you, "Mom/Dad, is this OK?" before they freak out. This comes from experience and your successful leadership. Throw as much stuff at them as you can find around the barn/home and help them understand that it's not going to kill them. Then, take them places, probably without the cart first. The more they trust you, the better they will handle the situation.
Also, if you can get ahold of John Lyon's spook in place materials, those are helpful as well. Again, he says you can't keep them from spooking, but you can teach them how to handle it.
Myrna