Found in "*.lua" files in "data\sound\" and its subdirectories.
See this thread

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version seems to always be 4
priority possibly sets play priority when too many sounds are being played at once so the sound card can fill its channels
compression number of unkown type
volume number zero or greater that scales the volume of the source sound
volumeRand a number to very the sound volume by
frequency must be set to the frequency of the file otherwise it will speed up or slow down the playback
frequencyRand provides a randomization range to make the sound vary a bit
destination number of unkown type
patch number of unkown type
numChannels integer
maxPolyphony this seems to mean how many of the instances of the sound can play at once, works best at low values
loopStart the bit sample number to start the loop at
loopEnd the bit sample number to end the loop at
startOffset number of unkown type
loopCount integer
loopCountRand number of unkown type
type3D number of unkown type
doppler attempts a doppler effect has issues with camera rotations and is not recommended for ships (only non selectable objects)
coneMin number of unkown type
coneMax number of unkown type
randSampContainer tells the sound shader to look for files in the directory with its same filename sequentially numbered, otherwise it looks for a file of the same name

envelope table