Chosen Solution
After water spil the logicboard is cleaned by ultrasonic cleaner. Keyboard replaced. All is working OK except audio. In the settings no output and no input devices found. Connecting a Bluetooth headset audio is OK Connecting a USB headset audio is OK Connecting Airplay audio is OK only no Speakers and no Mic what could be the next step ??
At this point I would expect the audio logic on the logic board is damaged. Double check by plugging in an external speaker in the phono outlet. If that is likewise dead. If the phono outlet is working then you’ll need to check your speaker & microphone connections on the logic board.