Sound identified by its physical characteristic (principally reduced volyme and increased reverb) as it might be heard by a character within the film. 

Regualary used both to join spaces whose relationship cannot easily be presented in a single establishing shot, and to promote identification between the audience and carefully selected characters. 

Unlike the ponit-of-view sequence, which often moves from the viewer to the object or character viewed, the point-of-audition squence typically begins with a shot of the sound source, introducing point-of-audition sound when we cut to a shot of the auditor 

Rick Altman: Sound Theory/Sound Practice  page 251