In order to access Microphone on iOS you need to edit Info.plist. Unity provides easy access in the Player Settings
Unity iOS Info.plist
To set NSCameraUsageDescription for the Info.plist make sure there is valid description of your use case in the Camera Usage Description in the iOS settings
To set NSMicrophoneUsageDescription for the Info.plist make sure there is valid description of your use case in the Microphone Usage Description in the iOS settings