How do i create a good sound detection system?

Hi everyone! I'm currently making a project with stealth mehanics and I need a script that simulates sounds when the player is walking. I currently already have a script that plays the footsteps higher or lower depending on if im running or not. I have seen a few tutorials on the internet where they made the AI go to the sound if the player is inside the Physics.OverlapCircle.This is not realistic because the player can be heard through the wall and it doesnt really represent the way sound moves. I had an idea of using the unity navmesh system to create a path from the sound to the enemy, and if the path is shorter than the distance of the sound traveling(aka if the sound reached the enemy) the enemy will look there. Long story short im looking for a way to store a path from the sound to the enemy, and check to see how long the path is and if it is shorter than the travel distance of the sound. Thank you for the help!