Sounds will be played on a certain angle and stays there. So for example you here a shooter to your left, the sound will be played and has a tail. Now you turn around like 180 degrees and now you here the still playing firing sounds on your right since the sound is kinda fixed to the camera angle and not a solid position on the map...

You hear someone on your left shooting at you, you quickly turn around and hear the sound or at least the last bit of it to your right. So you are unable to really pinpoint the enemy in that situation.