The increase in the use of technology-enhanced learning in higher education has included a growing interest in new approaches to enhance the quality of feedback given to students. Audio feedback is one method that has become more popular, yet evaluating its role in feedback delivery is still an emerging area for research. This paper is based on a small-scale study which examined the perceptions of first and final-year undergraduates who received feedback from tutors in audio form and considers the impact of this method of feedback delivery as a formative process. The paper examines the extent to which students respond to and engage with audio feedback, and how the method might facilitate a better understanding of the role of feedback amongst teachers and students alike. The two cohorts in the study express differences, but also commonalities in what they require from audio feedback. A conceptual framework is developed from the study's findings, which highlights best practice and guides practitioners in their effective utilisation of this form of feedback.