Create new clip for sounds:

1. Create 3 main frames
2. Add action stop() in every frame
3. Insert music in the first frame
4. Insert gotoAndStop(1);  in the second frame
5. Insert gotoAndPlay(1);  in the third frame
   

Create Button:

1. Create 2 main frames
2. Add action stop() in every frame
3. Insert OFF button in the first frame
4. Insert actions in the OFF button:

• on (release) {
  tellTarget ("../music") {
  stopAllSounds();
  }
  }
  on (release) {
  nextFrame();
  }

Insert ON button in the first frame and the action script:

on (release) {
tellTarget ("../music") {
nextFrame();
}
}
on (release) {
prevFrame();
}

Now place clip with music on the first scene and name it music in instance panel. 

Place the button on the main scene.

Press Ctrl+Enter