Add an SD card interface - just need an extra CS line, others can be shared with flash. Copy sound data from SD to flash. Microchip has a SD library for the 24F, but needs some minor tweaks to get decent speed.
Why not ditch the FLASH and just play audio from the SD card.
May be a good option in some cases, but many potential reasons not to, especially where you don't need the high capacity of SD.
Data rate from SD is less predictable due to internal processor doing stuff like bad block mapping. Also varies from card to card.
Higher power consumption
Higher cost - SPI flash is extremely cheap at lower memory capacities ( up to a few megabytes).
Possible long-term reliability issues of SD connector.
Read disturb errors - NAND flash suffers from a mechanism that degrades data over time under heavy read cycles.
Simplicity - SPI flash is much, much easier to deal with if all you want is a single stream of data.
Smaller size - a DFN8 is rather smaller than a MicroSD+connector.
In the past I've used both, outputting data to an external DAC -
SD card streaming CD quality on a PIC24FJ002 at 16MHz- this was quite a squeeze bandwidth-wise, and needed quite a lot of buffering to cover SD latencies.
SPI flash on a PIC16F818 - in this case the data out from the flash was fed straight into the DAC & wasn't touched by the MCU at all - it just provided the clock to both devices.