Since the release of the 1.13 update it is no longer possible to determine the direction that a gun shot or animal noise is coming from.
For example when you hear a cow noise, you turn your character to try and hear which direction it is coming from. But the sound does not change and it is no longer possible to determine which direction the noise is coming from. It just sounds like it is coming from straight in front of you, regardless of which direction you are facing.
I noticed on a PVP server called Pvp school that it did still seem possible to determine the direction that suppressed shots and explosions (grenades and flash bangs) were coming from.
This means players can no longer hunt using traditional stalking methods, and can no longer hear which direction they are being shot from.