The concept of a simple "Virtual Audio Cable" app for Android does not exist in the same form as its Windows counterpart due to the OS's security architecture and driver restrictions.
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Even if software routing is achieved, the Android audio stack introduces buffer delays that make real-time monitoring difficult (hearing your own voice with a delay creates a disorienting echo effect). While "Pro Audio" features in recent Android versions (Oboe library) have reduced latency to under 20ms on supported hardware, software-based virtual routing adds significant overhead, making it unsuitable for live musical performance without optimization. virtual audio cable for android
If your goal is to route audio between an Android device and a computer, SoundWire is a premier solution. It turns your Android device into a virtual speaker or wireless audio receiver for your PC. The concept of a simple "Virtual Audio Cable"