The term 'Giant in Audio Equipment' refers to the company Bose, which is a four-letter word. Bose is an American-based audio equipment company that was founded in 1964 by Dr. Amar G. Bose. The company is known for its high-end speakers and headphones, as well as other audio products. Bose has become one of the most recognizable names in the audio industry, and its products are highly sought after by audiophiles.