An audio engineer (also known as a sound engineer or recording engineer) helps to produce a recording or a live performance, balancing and adjusting sound sources using equalization, dynamics processing and audio effects, mixing, reproduction, and reinforcement of sound. Audio engineers work on the "technical aspect of recording—the placing of microphones, pre-amp knobs, the setting of levels. The physical recording of any project is done by an engineer ... the nuts and bolts."

Sound engineering is increasingly seen as a creative profession where musical instruments and technology are used to produce sound for film, radio, television, music and video games. Audio engineers also set up, sound check and do live sound mixing using a mixing console and a sound reinforcement system for music concerts, theatre, sports games and corporate events.