You can use the Play Sound at Location to play a sound at any location and have players hear it at different levels depending on where they are. This also requires spatial settings enabled for the sound wave.
To make the audio heard from the character’s perspective and not the camera’s (whilst using the camera on the smartphone), you would need to look at the source code for the Player Controller and/or Character classes.
Or, perhaps if you set up a second camera on the character so that it is always following them, then temporarily switched the active camera to the character’s for a close up of gameplay important action sequences, you could also enable them to hear the action from the correct location. As for game sounds the rest of the time when players are operating their smartphones, wouldn’t it make more sense to have them hear sound from their IRL location in relation to the table?