The ACPI Audio Compositor Device is a device driver component in Windows that is related to the Advanced Configuration and Power Interface (ACPI). ACPI is a standard used by operating systems to control the power management of hardware devices, such as turning them on/off or putting them in a low-power state. The "Audio Compositor" portion suggests that this driver is associated with audio hardware, potentially managing the communication between the operating system and the audio chipset or controller in your computer.
ACPI Audio Compositor Device is part of the drivers for an integrated audio solution, such as Realtek or another sound card, and might be included with the motherboard or laptop manufacturer's audio drivers.