Sound is based on vibrations sending frequency waves at the opponent. In naruto, the user will combine his yin/yang chakra with his wind chakra to amplify his sound release to create sound waves.These sound waves can be used for different abilities shown in the manga.
The first example of this is Dosu's abillity, where he releases specific sound waves which attacked the inner ear, directing his sound deep into it, which would cause great pain and disorientation. This technique also showed that the sound waves could be controlled and sent through the water in the targets body as seen used on choji.
The second example is zaku's abitily to create air preasure and sound waves from the tubes in his arms. These tubes were to enhance his abilities. The blasts he produced were supersonic attacks and were capable of blasting away choji's human bolder technique. He can also use this on a large scale destroying everything infront of him.
The third example is Tayuya's abillity to control sound waves through her flute. Her first abillity allows her to play her flute catching the opponent with the sound waves in a genjutsu. This is a great ability as its hard to block sound waves from the flute when facing the opponent. She was also able to play various songs on her flute to control her doki to attack her opponents. This showed control through sound waves, aswell as genjutsu and previous people have show how it can be used for powerful head on attacks. When she faught shikamaru, tamari came to help and showed how the sound waves could be blasted away using her wind style fan jutsu.
Sound is a very powerful and flexible element that can be used in many different ways, depending on the frequency and strength of the sound waves, to create large scale attacks (also seen when man and pa used there screech jutsu), specify attacks that effect the neural functions, to induce genjutsu (this was also seen with ma and pa's toad confrontation song).
This is all i could think of.
