I'm also suffering from frequent audio lags/dropouts in this game.
I'm using an Asus Xonar DX sound card running stereo headphones, the output is set to 2 channels.
Any other games (also more demanding ones) are fine.
My specs are:
Windows 7 Pro SP1 x64
Intel i5-3570 3,4 GHz
8 GB RAM
GeForce GTX 660 (driver version 344.11)
Asus Xonar DX audio card