This part is a kind of semiconductor called ET2313.
Function of this product has 4-channel digital control audio processor utilizing CMOS Technology.
Manufacturers : Etek Microelectronics
Image and pinout :

Some of the text within the PDF file :
DESCRIPTION ET2313 is a fourchannel digital control audio processor utilizing CMOS Technology. Volume, Bass, Balance, Front/Rear Fader Processor, Selectable Input Gain are incorporated into a single chip having the highest performance and reliability with the least external components. All functions are programmable using the I2C Bus. ET2313 is housed in 28pin DIP/SOP Package. The 28pin version provides additional Two Band Tone Control and Loudness Function and is pinto pin compatible with TDA7313. Pin assignments and application circuits are optimized for easy PCB layout and cost saving advantages. FEATURES CMOS Technology Least External Components Treble and Bass Control 3 Stereo Inputs wit [ ... ]
ET2313 PDF Datasheet Download
