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Unity - Manual: Audio Listener
https://docs.unity3d.com/Manual/class-AudioListener.html
Unity - Scripting API: AudioListener
https://docs.unity3d.com/ScriptReference/AudioListener.html
Representation of a listener in 3D space. This class implements a microphone-like device. It records the sounds around it and plays that through the player's speakers. You can only have one listener in a Scene. See Also: AudioSource, AudioListener component in …
Unity - Manual: Audio Listener
https://docs.unity3d.com/560/Documentation/Manual/class-AudioListener.html
The Audio Listener acts as a microphone-like device. It receives input from any given Audio Source in the scene and plays sounds through the computer speakers. For most applications it makes the most sense to attach the listener to the Main Camera.
My error console says that I have 2 Audio Listeners. – Unity
https://support.unity.com/hc/en-us/articles/206485203-My-error-console-says-that-I-have-2-Audio-Listeners-
Audio Listeners are the ears of your player and is a component found on each Camera featured in the scene. This means you have more than one component in your scene which is responsible for receiving sounds played within the scene.
What's the best way to do this? Audio Listener - Unity Forum
https://forum.unity.com/threads/whats-the-best-way-to-do-this-audio-listener.750326/
I would just put the audio listener on a child on the player, then every LateUpdate set the child's world space rotation to the same as the camera object's rotation. So the audio listener will be at the player's location, but facing the same direction as the camera instead of the direction the player object is facing.
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