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The various voice and sfx assets in your game are represented in Wwise by special audio objects called sound objects. These sound objects contain sources that are linked to the original audio file.
The audio source is a separate layer between the imported audio file and the sound object. By adding an abstraction layer, you can have multiple sources and audio files all contained within the same sound object.
This not only makes it easy to test different conversion settings but also allows you to efficiently manage multi-language development.
Note: Wwise uses a similar method to manage the music and motion assets in your project.