MOSS-Audio is a unified audio-language model for speech, environmental sound, and music understanding, supporting audio captioning, time-aware question answering, timestamped transcription, and audio-grounded reasoning. MOSS-Audio couples a dedicated audio encoder with a modality adapter and a large language model: the encoder produces 12.5 Hz temporal representations, the adapter projects them into the decoder space, and the decoder generates autoregressive text outputs. Two design choices are central to the system: DeepStack cross-layer feature injection, which exposes the decoder to acoustic information from multiple encoder depths, and time markers, which provide explicit temporal cues by inserting timestamp markers into the audio-token stream. At the data level, we design an event-preserving audio annotation pipeline that segments raw audio at coherent event boundaries, applies branch-specific annotation to speech, music, and general audio, and merges the results into unified captions for pretraining. The intermediate branch-specific captions are further retained to support the construction of task-oriented SFT data. The model is pretrained on large-scale audio-language data, with time-aware objectives incorporated to support temporal grounding, and then undergoes multi-stage post-training to enhance instruction following and audio-grounded reasoning. We release 4B and 8B variants in both Instruct and Thinking configurations. MOSS-Audio achieves strong performance across general audio understanding, speech captioning, ASR, and timestamped ASR, positioning it as a promising understanding foundation for future voice agents.