The Poodll Strict Audio Player for Moodle, also called the MultiPlayer Audio Widget, is an audio player that limits the number of times that an audio file can be played back by a student. 

It requires the Poodll Filter and Cloud Poodll for Atto plugins. These can be downloaded from https://moodle.org/plugins.

They require a Poodll subscription (Poodll Media or Poodll Essentials) and are available out of the box on Poodll NET. 

Instruction on how to use the strict audio player are here:

https://support.poodll.com/en/support/solutions/articles/19000125716-multi-player-audio-widget