If it was just the speakers, then it could have been that the speaker connection had been missed when the laptop was re-assembled. However, the headphone jack is soldered to the motherboard. So... it's not a connection issue.
Do the audio devices show up as if they have been installed properly, in Device Manager? Does a speaker icon show up next to the clock as if the computer thinks there is a sound device installed and working?
Which audio drivers are you attempting to install? The ones that came with your computer originally, or the ones that are specific to the new replacement motherboard that you got? Chances are, since your laptop was upgraded to include a new processor and motherboard, that the audio device is not the same kind as what you used to have.
Did you install Windows fresh after the new hardware or did you use the same installation? It is also entirely possible that Windows update replace your audio drivers with something similar (AC97 with CMedia, as has been seen in the past... CMedia is supposed to be AC97, but there isn't always compatibility).
Have you tested the laptop with another OS, like a LiveCD of Linux? Download Linux Mint, burn a dvd from the ISO, and boot to it. If you hear sound once you are in the OS, then you know the problem is your install of Windows.