Same issue here, running 9.10.  It happens more often on restarts than 
shutdowns.  
lspci:

00:00.0 Host bridge: nVidia Corporation MCP79 Host Bridge (rev b1)
00:00.1 RAM memory: nVidia Corporation MCP79 Memory Controller (rev b1)
00:03.0 ISA bridge: nVidia Corporation MCP79 LPC Bridge (rev b2)
00:03.1 RAM memory: nVidia Corporation MCP79 Memory Controller (rev b1)
00:03.2 SMBus: nVidia Corporation MCP79 SMBus (rev b1)
00:03.3 RAM memory: nVidia Corporation MCP79 Memory Controller (rev b1)
00:03.5 Co-processor: nVidia Corporation MCP79 Co-processor (rev b1)
00:04.0 USB Controller: nVidia Corporation MCP79 OHCI USB 1.1 Controller (rev 
b1)
00:04.1 USB Controller: nVidia Corporation MCP79 EHCI USB 2.0 Controller (rev 
b1)
00:08.0 Audio device: nVidia Corporation MCP79 High Definition Audio (rev b1)
00:09.0 PCI bridge: nVidia Corporation MCP79 PCI Bridge (rev b1)
00:0b.0 SATA controller: nVidia Corporation MCP79 AHCI Controller (rev b1)
00:10.0 PCI bridge: nVidia Corporation MCP79 PCI Express Bridge (rev b1)
00:15.0 PCI bridge: nVidia Corporation MCP79 PCI Express Bridge (rev b1)
00:16.0 PCI bridge: nVidia Corporation MCP79 PCI Express Bridge (rev b1)
00:17.0 PCI bridge: nVidia Corporation MCP79 PCI Express Bridge (rev b1)
00:18.0 PCI bridge: nVidia Corporation MCP79 PCI Express Bridge (rev b1)
04:00.0 VGA compatible controller: nVidia Corporation C79 [GeForce 9400M G] 
(rev b1)
05:00.0 SD Host controller: Ricoh Co Ltd Device e822 (rev 01)
05:00.1 System peripheral: Ricoh Co Ltd Device e230 (rev 01)
05:00.2 System peripheral: Ricoh Co Ltd Device e852 (rev 01)
0b:00.0 Ethernet controller: Realtek Semiconductor Co., Ltd. RTL8111/8168B PCI 
Express Gigabit Ethernet controller (rev 03)
0d:00.0 Network controller: Atheros Communications Inc. AR928X Wireless Network 
Adapter (PCI-Express) (rev 01)
0e:00.0 FireWire (IEEE 1394): JMicron Technology Corp. IEEE 1394 Host Controller

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speakers pop on suspend, shutdown, restart
https://bugs.launchpad.net/bugs/352540
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