Sound effect attenuation in video games?

Dear HN,

Can anyone please give me pointers or references on the following question?

In video games today, if a player is distant from a noise source, how is the noise reduced? At what point is the source not played?

I am trying to understand how distance based priotization and culling of game objects should work.

The motivation for my question is far away game objects (such as big explosions) that should still not be culled because they are so loud as to be heard even at great distance.

Many Thanks