Outside of the iLingQ app, which works for reviews with audio well (albeit as an iPhone app), the built-in Safari browser lets you create LingQs. The best way I have found is using the QuickLinqQ view to do the LingQing. Sometimes you have to touch a selection twice. The reading view works for lingQing individual words (a bit erratically) but not for phrases. Audio works by holding the play button for a long time and selecting open in new tab. The audio can play in the new tab. The lack of Flash is not a problem.
I've found the iPad to be very handy for reading and reviews and the odd session of LingQing. The LingQing part (creating links) is faster and more convenient on a desktop.