Boot to the UEFI and disable and then enable On-board audio. See How to Configure Surface Pro 3 UEFI/BIOS Settings | SurfaceTip item 6.
If device manager does not list Realtek High Definition Audio under Sound Devices after doing this, then this is a hardware issue. If it IS listed, please check all the tabs for it under device manager and provide the error code and any other information shown.