Reproduction steps:
1. Open the attached “Audio source time property bug” project
2. Open “Assets/Scenes/SampleScene.unity” scene
3. Enter The Play Mode
4. Look at the Game view window and make sure it is active
5. Press the “T” key on your keyboard
6. Observe the Game view
7. Press the “S” key on your keyboard
8. Observe the Game view

Expected result: Time text changes from “time 0.5” to “time 1”
Actual result: Time text doesn’t change and stays “time 0”

Reproducible with: 2020.3.47f1, 2021.3.22f1, 2022.2.14f1, 2023.1.0b11, 2023.2.0a8

Reproduced on: macOS Ventura 13.2.1 (M1 Max), Windows 10

Note: Press the “spacebar” key to play the AudioClip. After pressing the “T” or “S” key and playing a sound you can see that the set time is played correctly, starting from the “0.5” or “1” value, but goes to “0” after sound stops playing.