Dolby created a set of tools that work with the popular Pro Toolsdigital audio workstation (DAW) software to allow audio engineers to tether sounds to objects in 360-degree videos.
Of course, you can assume a VR sound mix will keep portions of the audio glued to specific locations, so when you turn your head, the sound changes as it would in the real world.
When it comes to recording the video, however, Dolby partnered with Jaunt to make compelling audio/video experiences in virtual reality. Jaunt created a series of 360-degree cameras and a platform for delivering the finished video. Together, they offer a set of hardware and software tools for creating immersive video experiences for VR headsets.
Not all headsets have support right now, but many of the more accessible options that utilize smartphones, such as Google Cardboard, do.
See the full story with videos and links here: http://next.reality.news/news/sound-design-makes-virtual-reality-more-immersive-0173158/