This part is a kind of semiconductor called PT2313E.
Function of this product has Stereo Audio Processor.
Manufacturers : Princeton Technology
Image and pinout :

Some of the text within the PDF file :
Preliminary PT2313E Stereo Audio Processor for Car Audio DESCRIPTION The PT23 13E is an aud io pro cessor desig ned fo r versatile a pplication, incl udes 3 ste reo input select or with adj ustable gain, m aster volum e co ntrol with lo w frequency lo udness com pensation, in dividual outp ut attenuator and tone control. It is a good solution for the car audio signal processing. Due to the h igh relia bility requireme nt from the ca r audio b usiness, the PT23 13E improve s both audi o performances and input surge current capability, these causes the PT2313E i s the be st solution fo r the cost-effective car audio systems. FEATURES • 3 stereo inputs with gain selection, range from 0dB to +11.25dB in 3.75dB/step • Master volume from 0 dB to -78.75dB in 1.25dB/step • Speaker attenuat [ ... ]