multiplayer first person?

You need only one audio listener for each player. Why should add more than one? For each player there's the same scene opened in the same game on different devices. Each player will listen from their own point of view. Other players are just moving objects in your scene.

Ok. so how do i connect 2 scenes?

What multiplayer service/framework are you using? Here's a simple course/tutorial on how to use services such as Photon Fusion