Although sound is only heard, it is still a visual medium. When it is used correctly it can be a very powerful tool in painting pictures of the mind. Great sound design can bring your pictures to life... and even create an entire world in your imagination, by just using audio. And because you can create literally anything with sound, the possibilities are limitless. VR is a medium that should take full advantage of this.
Sound for VR should be immersive, engaging and most importantly, able to communicate clearly with the user. It should draw the attention of your lead, to focus on what is important and guide them on their journey. It can also be a useful tool to fill any holes in the storyline which were either neglected by the picture or impossible to film. For it to be believable, VR sound needs to be accurate and well selected, as anything less will disengage the user from their experience.