Can the <link> tag be used to prefetch audio files?

I can across rel="prefetch" attribute of <link> tag. On MDN, they just showed prefetching CSS files.

More specifically:

Link prefetching is a browser mechanism, which utilizes browser idle time to download or prefetch documents

Besides prefetching documents, can it be used to prefetch audio files too?

Solution

It guess it works for anything, audio, video, images and so on:

<link rel="prefetch" href="foo.mp3">

and inside your body just put

<a href="foo.mp3">foo.mp3</a>

It's cached now...