/usr/include/gstreamer-0.10/gst/audio/ is in libgstreamer-plugins-base0.10-dev 0.10.36-1.1ubuntu2.1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/gstreamer-0.10/gst/audio/audio-enumtypes.h
/usr/include/gstreamer-0.10/gst/audio/audio.h
/usr/include/gstreamer-0.10/gst/audio/gstaudioclock.h
/usr/include/gstreamer-0.10/gst/audio/gstaudiodecoder.h
/usr/include/gstreamer-0.10/gst/audio/gstaudioencoder.h
/usr/include/gstreamer-0.10/gst/audio/gstaudiofilter.h
/usr/include/gstreamer-0.10/gst/audio/gstaudioiec61937.h
/usr/include/gstreamer-0.10/gst/audio/gstaudiosink.h
/usr/include/gstreamer-0.10/gst/audio/gstaudiosrc.h
/usr/include/gstreamer-0.10/gst/audio/gstbaseaudiosink.h
/usr/include/gstreamer-0.10/gst/audio/gstbaseaudiosrc.h
/usr/include/gstreamer-0.10/gst/audio/gstringbuffer.h
/usr/include/gstreamer-0.10/gst/audio/mixerutils.h
/usr/include/gstreamer-0.10/gst/audio/multichannel.h