then try this:
Open kodi, then go to system settings, audio and test all available audio output devices within kodi.
if you found the output device that works (e.g. #HDMI0), then exit Kodi and choose the same #HDMI number in ES Menu, Audio Settings, output device.
You should then hear a "jingle"-sound and you can start an Emulator to test, if you then have audio output via HDMI.