If you are planning in using an Arduino as an ADC, I don't know if it's fast enough to digitize the audio while transmitting. And, it doesn't have a DAC.
I need to connect a microphone with a NRF24L01 but the microphone needs 12v to work. How can I give that?
With a 12V power supply, or a car battery... I've never heard of a microphone that requires 12v, unless it's some kind of "module" with a mic & preamp. Electret condenser computer microphones require 5V (supplied by the soundcard). There are also electret condensers that work from one or two2 1.5V batteries... Electret elements usually operate from a range of voltages. Dynamic mics don't need power. Studio condenser mics use 48V "phantom power" (supplied by the preamp, mixer, or interface).
All microphones require a preamp to bring the millivolt signal to line level (about 1V). And, any audio signal into the Arduino has to be biased, since the Arduino can't read the negative-half of an AC signal.
If you are going to drive a regular (passive) speaker, you'll need a power amplifier. Powered/active speakers have an amplifier built-in, but "raw" speakers or hi-fi speakers don't (except home theater subwoofers are usually powered).