Use VoiceOver positional audio on Mac
If you have stereo headphones or dual speakers, you can use positional audio to hear audio cues (or sound effects) about an item’s location on the screen.
Note: VO represents the VoiceOver modifier.
Positional audio is enabled by default.
To turn it off, open VoiceOver Utility (press VO-F8 when VoiceOver is on), click the Sound category, then select “Enable positional audio.”
If you chose to play stereo audio as mono audio in Accessibility preferences, you can’t hear positional audio using VoiceOver.