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Think of a filter like an oil or air filter- it removes 'stuff' from the oil or air, respectively.
Filters, with respect to audio, remove certain frequencies. Basically, bass = low frequency and treble = high frequency.
low-pass filters do what it says: pass low (frequencies), eg. remove high frequencies.
high-pass filters remove low frequencies, passing only the high-frequencies.
As 'miamitranceman' said, filters can be used as an effect, particularly those which you can alter the frequency where it stops 'passing' (cutoff frequency).
Disclaimer: I am an Electrical Engineer (in training). Forgive me if I'm being too technical with terms. =P
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