The most common and most likely answer to this crossword clue is the 8 letter word PODCASTS
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More clues leading to the result PODCASTS
Buddy explains!

The straight part
We know that "audio files to be downloaded" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case audio files to be downloaded = podcasts.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does PODCASTS mean?
PODCASTS noun- An audio programme produced on a regular basis, delivered over the Internet in a compressed digital format and designed for playback on computers or portable digital audio players, such as the iPod.
- To deliver (an audio programme) over the internet on a regular basis.