I recently found out that it is possible to replace audio being used in a Construct project without losing any event associations, but to do so currently you have to manually replace the .m4a and .ogg files in your computer's file explorer. If you try to import a file with the same name as an existing audio file, it just renames it, giving you two audio files, the newer of which wouldn't be associated with any existing audio events.
It's not a huge deal to replace them manually, but it would be nice if when importing an audio file with the same name as another already in the project, that Construct would ask if you would like to replace the originals instead of just renaming it.