In architectural acoustics, the assessment of sound propagation in interior and/or environmental conditions has now become progressively more prominent throughout the past few decades, as a response to the development of advanced prediction tools. Within the adaptation of virtual reality (VR) systems, it is necessary to considerably expedite the prediction and simulation software as well as to enable flexible and responsive data analysis during simulation and 3D audio sensory projection. To generate ideal immersion in a simulated virtual environment, the generated stimulus across all senses should therefore be coherent. Accordingly, in the domain of acoustic in virtual reality, the system sound simulation must be constructed efficiently in order to convey the auditory stimuli to the user in an appropriate manner. This necessitates the implementation of virtual reality system as an advanced prediction tool that can accurately anticipate and replicate realistic audio experiences. Therefore, this study explores the realm of acoustic virtual reality (AVR) through a critical review with the purpose of elucidating design attributes and determining factors in generating immersive acoustic VR experiences. In light of these findings, the aim of this paper is to develop a comprehensive conceptual framework that will serve as a beneficial guide and road map for future researchers and developers in the field.