The leaked audio tape allegedly of Hunter Biden has not been independently verified, and does not prove his father knew about his business deals.
On Oct 27, The National Pulse released an article claiming that they had exclusively accessed an audio recording of Hunter Biden from his laptop, and in the recording one can hear Biden discussing business deals with a "spy chief of China" and that his father, President-elect Joe Biden knew about his foreign dealings. The claim was further boosted by President Donald Trump's son Donald Trump Jr. on twitter who said, "Audio evidence of Hunter Biden admitting to being in a partnership with the “Spy Chief of China” and he admits his father knew."
The Media Bias/Fact Check website describes The National Pulse as "questionable based on extreme right-wing bias, promotion of propaganda and conspiracy theories as well as affiliation with a known questionable group, and a few failed fact checks." The audio shared by The National Pulse has not been independently authenticated by credible media organizations and we cannot verify whether the audio actually features Hunter Biden or not. Furthermore, the National Pulse claims that they found this audio from the laptop which allegedly belongs to Hunter Biden, but the laptop and its contents are currently being verified by the Federal Bureau of Investigation (FBI) and there is currently no confirmation that the laptop in question ever belonged to Hunter Biden.
On the question of Joe Biden knowing about his son's business deals, there is no evidence that Joe Biden knew about those business deals. One of the claims which surfaced from the laptop states that emails show Joe Biden being offered a 10 percent stake in Chinese business deals. Hunter Biden's business partner, Tony Bobulinski confirmed this to Fox News, saying that an email showing Joe Biden being offered a 10 percent stake in Chinese business deals is genuine. He further said the family “aggressively leveraged the Biden family name to make millions” from foreign entities. The email shows there was a discussion of “remuneration packages” for six people involved in a business deal with the now-bankrupt CEFC China Energy Co and it states “20” for “H” and “10 held by H for the big guy?” wherein big guy allegedly refers to Joe Biden.
However, the unverified emails do not conclusively show Joe Biden acting corruptly, or interceding on behalf of his son when he was the Vice President. Bobulinski also claimed that emails, text messages, and audio recordings he released show Joe Biden was entangled in a 2017 venture involving a Chinese firm. Bobulinski provided some of his records to outlets like Fox News and the Wall Street Journal. "Both reported that they do not show Joe Biden had business dealings with SinoHawk Holdings or took money from the Chinese company," noted Politifact. The Journal reported that the text messages and emails Bobulinski shared from 2017 "don’t show either Hunter Biden or James Biden discussing a role for Joe Biden in the venture." According to people familiar with the matter, the venture in China "never received proposed funds from the Chinese company or completed any deals," the outlet reported. "Corporate records reviewed by The Wall Street Journal show no role for Joe Biden."
Joe Biden has long denied discussing business with his son. No credible news outlets have reported any wrongdoing or role held by Joe Biden, and Biden’s campaign has denied that their candidate got involved in, or stood to gain from, the venture or any other overseas business arrangements. Even if Hunter used a photograph of his father and mentioned his relations with the Colombian President in the document, it does not imply that Joe Biden knew about the document or its contents.
There’s reason to be skeptical about Bobulinski’s allegations, which credible news organizations, like the Washington Post, Wall Street Journal, and The Associated Press have not corroborated. The New York Times reached the same conclusion about Bobulinski’s records as the financial disclosures and tax records for Joe Biden show no indication of any income related to the venture at hand.