User has to make workarounds to make the AudioListener.pause work. Maybe this is by design OR it is something that should be explained more in details in documentation here: http://docs.unity3d.com/Documentation/ScriptReference/AudioListener-pause.html

To reproduce:
- Create a new project and import the attached "AudioListener.pause.unitypackage"
- Launch the "test" scene
- Hit Play and observe that the audio is playing (User expects audio not to play)
- Uncomment the last line in the script that says "AudioListener.pause = true;"
- Hit Play and observe that the audio is paused as expected