/usr/include/gstreamer-1.0/gst/audio/ is in libgstreamer-plugins-base1.0-dev 1.14.0-2ubuntu1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/gstreamer-1.0/gst/audio/audio-channel-mixer.h
/usr/include/gstreamer-1.0/gst/audio/audio-channels.h
/usr/include/gstreamer-1.0/gst/audio/audio-converter.h
/usr/include/gstreamer-1.0/gst/audio/audio-enumtypes.h
/usr/include/gstreamer-1.0/gst/audio/audio-format.h
/usr/include/gstreamer-1.0/gst/audio/audio-info.h
/usr/include/gstreamer-1.0/gst/audio/audio-prelude.h
/usr/include/gstreamer-1.0/gst/audio/audio-quantize.h
/usr/include/gstreamer-1.0/gst/audio/audio-resampler.h
/usr/include/gstreamer-1.0/gst/audio/audio.h
/usr/include/gstreamer-1.0/gst/audio/gstaudioaggregator.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiobasesink.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiobasesrc.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiocdsrc.h
/usr/include/gstreamer-1.0/gst/audio/gstaudioclock.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiodecoder.h
/usr/include/gstreamer-1.0/gst/audio/gstaudioencoder.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiofilter.h
/usr/include/gstreamer-1.0/gst/audio/gstaudioiec61937.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiometa.h
/usr/include/gstreamer-1.0/gst/audio/gstaudioringbuffer.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiosink.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiosrc.h
/usr/include/gstreamer-1.0/gst/audio/gstaudiostreamalign.h
/usr/include/gstreamer-1.0/gst/audio/streamvolume.h