How realistic sound rendering can be achieved in the Unreal Engine?

I’ve had this vision since the mid 1990’s that one day, we would be able to simulate real life sound with a computer. Imagine “ray tracing for sound.” I had a project recording studio and bought The Master Handbook of Acoustics to build it right and have since wondered when this day will come, where we can define a surface and have it all be calculated correctly in real time. I’ve used Unreal for about a year, and I’m guessing we’re talking something more than just physical materials and ambisonics.
What I really want to know is:
What is required to design a real life accurate soundscape? The goal for now is to create a game that blind people can play, so it must sound like they “see” our world.