I'd disconnect the front panel audio cable from location in attached pic and then see if the ports on the motherboard respond to headset attached to the rear of the computer. Some cases come with 2 plugs, one with a loop and the other without a loop. If you get your audio to respond when front panel audio cable is removed then, you know where the problem is, but if the problem remains then it could be a defective board.
With Windows 7, I ran into driver feature issues with Windows 7 on a Biostar MCP6PB M2+, but this board was manufactured for 2000/XP/Vista. My problems with audio are that sound works fine but I have no microphone as well as although the HD Audio Panel that use to display on the screen when a device was added to allow selection for audio system or headset to be selected as the device that is plugged in no longer pops up when this motherboard is running on Windows 7. When it use to run on XP prior using the driver software off the CD that came with the motherboard everything worked including microphone. Biostar has no extended support for this board for Win 7 so I figured out which chipset I had for audio and manually installed a Windows 7 driver and this which should have fixed the microphone port, but it didnt.
I installed the Windows XP hard drive back into this system and the MIC works still so the port isnt bad. Left the hard drive in there in case I ever need to run Windows XP, however I am running Windows 7 99.9% of the time. To fix my MIC issue for gaming in which I need to be able to chat with other gamers in groups I went the easy route of buying a $10 USB Audio adapter which works very well and gives me the ability to chat through vent on this computer.
*Your motherboard should be Windows XP/Vista/7 and might be rated as supporting Win 8, but I didnt find any info on quick search.
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