Finally, I was able to upload a code from this recourse:
How to play WAV audio files with Arduino Uno and MicroSD card
and connect it to arduino with micro sd card shield(lcsoft.net SD module card shield). Card shield is connected and talking to the arduino. Reading and writing files.
I tried to upload a .wav sample but it sound bad. Looks like we can play just 8bits 14Khz mono sounds.
Problem: Is there any way we can play better sound samples? Is it problem with speaker or library?