Data hiding is a wide field that is helpful to secure network communications. It is common that many data hiding researchers consider improving and increasing many aspects such as capacity, stego file quality, or robustness. In this paper, we use an audio file as a cover and propose a reversible steganographic method that is modifying the sample values using modulus function in order to make the reminder of that particular value to be same as the secret bit that is needed to be embedded. In addition, we use a location map that locates these modified sample values. This is because in reversible data hiding it needs to exactly recover both the secret message and the original audio file from that stego file. The experimental results show that, this method (measured by correlation algorithm) is able to retrieve exactly the same secret message and audio file. Moreover, it has made a significant improvement in terms of the following: the capacity since each sample value is carrying a secret bit. The quality measured by peak signal-to-noise ratio (PSNR), signal-to-noise ratio (SNR), Pearson correlation coefficient (PCC), and Similarity Index Modulation (SIM). All of them have proven that the quality of the stego audio is relatively high.