In the clip below I designed a spline box which houses an audio emitter that plays a forest ambience. The emitter has a script that causes it to follow the player location but cannot leave the designated area because of the collider box. This helps the player localize and identify the area through audio before entering it. Once the player enters the forest the emitter attaches itself to the player, surrounding them aurally with the area's ambience.
Tools used: Unity, Dear VR binauralizer, Oculus VR player controller