So I assume you are aware it's not a power problem (i.e. the speakers don't even turn on); if you are not you can verify that by a led which almost every speaker has or by plugging them in a portable music player device or external cd player. If that is the case, from what I read next looks like the audio card must've been damaged either hardware or software side. You can try to:
-Turn off pc and unplug power supply for your safety, then move the sound card to another slot, give power to the thing and find out if that worked.
-Download drivers for the card and install them, see if that helps.
Even if i doubt sol. n°2 will work, begin w that and if it fails try n°2. I guess if none works the crash might have permanently damaged your friend's comp.