Audition

Introduction Sound Waves and Auditory systems Just like the visual system can interpret light waves to collect information about stimuli in the environment, the auditory system can translate sound waves from vibrating objects into the psychological experience of audition.

This means that at least from a psychological point of view, the falling tree would certainly produce sound waves, but the sound waves themselves do not make sound unless an auditory system is present to translate those sound aves into the perceptual experience of audition.