How could I fix these errors ?

[snippsat]

But I got the same error message whether it was on WindowsPowerShell or VScode.

I think indeed that the heart of the problem is the fact that it can't find the audio file.

How can I make it find it ?

I have tested this this and it work as expected with a test.mp3 file.
You should be using virtual environment as it install a lot to avoid conflicts.
Example:

# Make
G:\div_code
λ python -m venv whisper_env

# Cd in
G:\div_code
λ cd whisper_env\

# Activate
G:\div_code\whisper_env
λ G:\div_code\whisper_env\Scripts\activate.bat

# Install
(whisper_env) G:\div_code\whisper_env
λ pip install git+https://github.com/openai/whisper.git
Collecting .....
Successfully installed certifi-2022.9.24 charset-normalizer-2.1.1 colorama-0.4.6 ffmpeg-python-0.2.0 filelock-3.8.0 future-0.18.2 huggingface-hub-0.11.1 
idna-3.4 more-itertools-9.0.0 numpy-1.23.5 packaging-21.3 pyparsing-3.0.9 pyyaml-6.0 regex-2022.10.31 requests-2.28.1
tokenizers-0.13.2 torch-1.13.0 tqdm-4.64.1 transformers-4.25.1 typing-extensions-4.4.0 urllib3-1.26.13 whisper-1.0

Also install update, whisper setup .

(whisper_env) G:\div_code\whisper_env
λ pip install --upgrade --no-deps --force-reinstall git+https://github.com/openai/whisper.git
Collecting .....
Successfully installed whisper-1.0

Now if look in folder,use dir if ls not work.

(whisper_env) G:\div_code\whisper_env
λ ls
Connection  Lib/      audio.wav      audio.wav.txt  pyvenv.cfg  test.mp3.srt  test.mp3.vtt
Include/    Scripts/  audio.wav.srt  audio.wav.vtt  test.mp3    test.mp3.txt  ws.py

See that i have ws.py and test.mp3 is in same folder.

Run first:

(whisper_env) G:\div_code\whisper_env
λ whisper test.mp3
.....

The run code:

# ws.py
import whisper

model = whisper.load_model("base")
result = model.transcribe("test.mp3")
print(result["text"])

Output:
(whisper_env) G:\div_code\whisper_env
λ python ws.py
 Okay, we are trying this for a second time to test the ability to upload an MP3 file. Hopefully this will work.