Part 1 : Install MS-UAA - Skip this step
if you already install.
Download - KB888111
or
Download - SP33867
or
Download - KB835221
Part 2 : Download your Respective Driver
Install Audio Drivers (Mostly IDT High definition Audio Codec).
but for Compaq CQ60 series, most of the model use Conexant Smart Audio 221.
Most probably the installation will gives you error. Just ignore, it will extract the driver.