I´ve got some Problems how can i open an wav-file to use it with Blender 2.27 in the audio timeline ?
Which specifications the wav need to have to work ?

I'm using a lot blender+audio, but not in blender 2.27. This feature doesn't exist in this blender version yet, it's a feature that will probably come out with blender 2.28. For now I'm using instinctive blender that can be downloaded it here (the 1.5Mo file is the window version and the 4.9Mo file is the linux version):
http://intrr.org/blender/

And here's a great documentation for it:
http://intrr.org/blender/audiosequencer.html

For this (tuhopuu based) temporary version, you'll also need the old blender 2.25 fmod dll that I've put on my web site here:
http://www.sked.ch/~gwalt/fmod.dll

Then, to answer your question, the sound you import with Shift-A in the sequence editor must be a wav file with 44.1kHz or 48kHz (16-bit stereo).

Finally, if you have problems with "slow" sound, encrease the mixing buffer size in your blender preferences (pull down the upper menu window).

I hope this helps you.

Gabriel