In my opinion, the audio system in an airplane is the most complex wiring challenge that you have.
If all you have is a comm and a pair of headsets, it's no problem, but modern panels have multiple comms, efis, engine monitors, aoa, traffic monitors, gps, and a bunch of other things that beep, chime and talk.
All of these need wiring, and it's usually shielded. If you don't have an audio panel with lots of unswitched inputs, you'll also have the problem of how to wire these to your intercom.
If you are having your panel professionally wired, they will take care of all this. Even if you are just having the intercom pre-wired, make sure the avionics shop knows about all of the other audio sources that you will have.
I built a 10 channel audio mixer/amp to solve this fan-in problem (marketed by vx-aviation.com), but if you only have a few extra inputs, you can sum them wiring them together with series resistors (in the range of 150 to 510 ohms will do.) Every additional connection will reduce the audio power level, so there is a practical limit to the simple method.
Vern